Guidance

Compliance checks: electronic sales suppression — CC/FS68

This factsheet tells you about the penalties HMRC may charge if you are involved in electronic sales suppression (ESS).

• From: HM Revenue & Customs
• Published: 16 November 2022

This publication was withdrawn on 13 February 2026

This page has been withdrawn because it’s out of date.

Documents

Electronic sales suppression — CC/FS68

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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Published 16 November 2022