Consultation outcome

Electronic sales suppression: a call for evidence

This consultation has concluded

Download the full outcome

Electronic sales suppression - summary of responses

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Detail of outcome

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.

Original consultation

Summary

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

This consultation ran from
to

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

Documents

Electronic sales suppression - call for evidence

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 19 December 2018
Last updated 25 June 2020 + show all updates
  1. Published an outcome summary and summary of responses.

  2. First published.