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Introduction HMRC is stepping up its campaign against users of ESS tools. Find out the latest developments, what it means for you or your clients, and the actions that need to be taken. What is an ESS tool? An ESS tool is any physical device, software, code, digital data or any other tool that can suppress “relevant electronic sales” records. An example of this is till software that only ‘records’ one in every three sales.

How can we help Should HMRC query the ‘commercial reality’ of a dual representation contract, specialist representation should be sought at the earliest opportunity. This will ensure HMRC does not exceed the powers it has available to request certain information, reducing the evidentiary burden on the taxpayer.

HMRC is under increasing pressure to deliver results and recoup any lost tax. Regardless of whoever you are and whatever you do, being subject of a tax investigation or dispute can be extremely stressful and disruptive for you and your business. Dealing with HMRC in an effective, professional and commercial way has never been more important.