Guidance

Compliance checks: Electronic sales suppression — possession of tools — CC/FS68A

This factsheet tells you about electronic sales suppression (ESS) for the possession of tools.

• From: HM Revenue & Customs
• Published: 25 August 2026

Documents

Electronic sales suppression: possession of tools — CC/FS68A

HTML

Details

This factsheet gives information about the powers HMRC can use to:

• help identify and tackle ESS
• explain the penalties we may charge if you’re in possession of an ESS tool

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

Published 25 August 2026