02/09/2026
Unused sales suppression tools can still trigger penalties
Read the full article:- https://dunhamsaccountants.co.uk/2026/unused-sales-suppression-tools-can-still-trigger-penalties/
HMRC has published a new compliance factsheet explaining the penalties that can apply where a business possesses an electronic sales suppression (ESS) tool, even if it has never actually been used to suppress a sale. What do you need to know?
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The new compliance factsheet explains that ESS broadly involves software, hardware or other tools capable of hiding or reducing transactions recorded by an electronic till or point-of-sale system. HMRC says that “possession” is not limited to owning such a tool. It can also include having access to it, or attempting to access it.
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