We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance on electronic sales suppression (ESS), also known as till fraud or till manipulation, and information on how to make a disclosure.
Paper prepared by the Scientific Pandemic Influenza Group on Behaviours (SPI-B) for the Scientific Advisory Group for Emergencies (SAGE).
This measure introduces powers to tackle electronic sales suppression.
This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).
Substances that are classed as persistent organic pollutants (POPs) and when you're allowed to use them.
We would like you to tell us how electronic sales suppression is being used to facilitate tax evasion.
Use this form to tell HMRC that you've been using your till system to reduce your tax bill.
You can ask Companies House to keep your address out of the company records people can search - who can apply, forms, when your address will be removed from the records
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).