Electronic sales suppression (ESS) is the term for when a sales till is programmed to hide or reduce the value of individual sales.
For example, the electronic point of sale (EPOS) software installed on the till may deliberately exclude certain items from the sale records. Alternatively, the EPOS software may be set to operate in a training mode, allowing the sale to be rung up, but excluding it from the daily takings.
In December 2022 HMRC raided 90 businesses that were involved…
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