Waitress using electronic cash register

HMRC One to Many letters - Electronic Sales Suppression

28 April, 2023

HMRC have started writing to businesses they suspect may not have paid the correct Income Tax, Corporation Tax and/or Value Added Tax due to the use of Electronic Sales Suppression tools in their till systems. 

The letters form part of a HMRC 'One to Many' campaign and are expected to be sent to businesses targeted by HMRC over the course of the coming year or more. The aim is to provide these businesses with an opportunity to get their tax affairs in order by disclosing undeclared sales. 

There are two versions of the letters, which HMRC have confirmed will not be copied to agents. Template versions of the letters can be found via the following links: Letter 1 and Letter 2