{"id":2373,"date":"2025-06-22T18:26:58","date_gmt":"2025-06-22T18:26:58","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2373"},"modified":"2025-06-22T18:26:59","modified_gmt":"2025-06-22T18:26:59","slug":"ess-under-renewed-hmrc-focus-by-sarah-mawson-and-varoon-saccaram","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/ess-under-renewed-hmrc-focus-by-sarah-mawson-and-varoon-saccaram\/","title":{"rendered":"ESS under renewed HMRC focus by Sarah Mawson and Varoon Saccaram"},"content":{"rendered":"\n<p><em>Sarah Mawson and Varoon Saccaram explain what hospitality and retail businesses receiving an HMRC ESS nudge letter need to do next. Just don<\/em>\u2019<em>t ignore it&#8230;<\/em><\/p>\n\n\n\n<p>Past attempts to tackle users of electronic sales suppression (ESS) tools have been relatively ineffective but HRMC has recently assigned its Fraud Investigation Service to the task of challenging suspected users. This article explains what this means for implicated traders in the hospitality and retail sectors \u2013 and what to do next. Within the four walls at HMRC, it has been an old adage that \u201ca prevalence of cash usually equates to a fruitful tax enquiry\u201d. Consequently, businesses operating in hospitality and retail sectors have traditionally been subject to more than their fair share of investigations. Even today, despite the use of \u2018physical cash \u2019becoming sparser, the spotlight still remains on these sectors. This is largely due to HMRC\u2019s discovery of ESS tools being used to manipulate sales records and artificially suppress tax liabilities.<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/ESS-under-renewed-HMRC-focus-by-Sarah-Mawson-and-Varoon-Saccaram.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of ESS under renewed HMRC focus by Sarah Mawson and Varoon Saccaram.\"><\/object><a id=\"wp-block-file--media-40466a3a-2177-456d-8679-5347c9cf2ebf\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/ESS-under-renewed-HMRC-focus-by-Sarah-Mawson-and-Varoon-Saccaram.pdf\">ESS under renewed HMRC focus by Sarah Mawson and Varoon Saccaram<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/06\/ESS-under-renewed-HMRC-focus-by-Sarah-Mawson-and-Varoon-Saccaram.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-40466a3a-2177-456d-8679-5347c9cf2ebf\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sarah Mawson and Varoon Saccaram explain what hospitality and retail businesses receiving an HMRC ESS nudge letter need to do next. Just don\u2019t ignore it&#8230; Past attempts to tackle users of electronic sales suppression (ESS) tools have been relatively ineffective but HRMC has recently assigned its Fraud Investigation Service to the task of challenging suspected [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[70],"tags":[],"class_list":{"0":"post-2373","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-june-july-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2373"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2373\/revisions"}],"predecessor-version":[{"id":2375,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2373\/revisions\/2375"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}