Consultation outcome

Draft regulations: Electronic Sales Suppression

This consultation has concluded

Detail of outcome

There were no responses to this consultation and no changes made to the final legislation.

You can read The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order 2024.


Original consultation

Summary

We welcome views on the draft regulations for Electronic Sales Suppression (ESS), which detail the approach HMRC will take when charging interest on late payment of penalties for ESS tools.

This consultation ran from
to

Consultation description

ESS is a form of tax evasion where businesses using an electronic cash register or electronic point of sale system, uses tools including physical devices, software, computer codes/other data in digital form, or anything else, to manipulate electronic records of sales data to hide or reduce the value of individual transactions.

New powers and penalties were introduced in Schedule 14 to the Finance Act 2022 to help HMRC tackle this non-compliance and made it an offence to possess, make, supply and promote ESS tools.

This technical consultation seeks views on draft regulations which will introduce interest charges on the late payment of ESS penalties.

Before submitting your views to [email protected] we recommend that you read the draft statutory instrument published on this page.

Documents

Updates to this page

Published 30 October 2023
Last updated 4 March 2024 + show all updates
  1. Published consultation outcome, including link to the final regulations.

  2. First published.

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