Electronic sales suppression (ESS) is the use of software or hardware tools to manipulate the sales recorded by an electronic point of sale (EPOS) device, such as a shop till.
Traders may think that HMRC won’t find out about the sales hidden using ESS tools as the transactions are put through the till as normal, but selected sales are not recorded or are deleted.
To ensure the trader’s bank receipts match the total amount of sales recorded by the till, the card payments for those missing…
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