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The summary of the responses to the call for evidence sets out respondents’ views on the nature and scale of electronic sales suppression as well as suggestions for measures to tackle this form of tax evasion.
The responses form a valuable contribution to the government’s evidence base. The government continues to explore the issue and to consider potential policy options.
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