Open consultation

Electronic sales suppression: a call for evidence


We would like you to tell us how electronic sales suppression is being used to facilitate tax evasion.

This consultation closes at

Consultation description

Electronic sales suppression (ESS) is where businesses or individuals use technology to artificially reduce their reported sales and corresponding tax liabilities.

This tax evasion results in less money for public services and has the potential to give non-compliant businesses an unfair market advantage.

This call for evidence will help us understand more about:

  • how modern technology is being exploited for ESS
  • the scale of this tax evasion
  • how the electronic point of sale industry can help us prevent it


Electronic sales suppression - call for evidence

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Ways to respond

Email to:

Write to:

ESS call for evidence
Compliance Policy and Strategy team
HM Revenue and Customs
Room 3/39
100 Parliament Street
London SW1A 2BQ

Published 19 December 2018