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.

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

  • 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.

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

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