1819CCG03 Understanding the drivers and prevalence of Electronic sales suppression (ESS) using point of sale (POS) systems in small and medium businesses in the UK

• This is a mixed methods study of individuals and businesses who play a role in meeting the Electronic Point of Sale requirements of UK businesses, and UK businesses who use Electronic Point of Sale systems. The research will help build HMRC's understanding of the prevalence and drivers of Electronic Sales Suppression using Point of Sale systems in the UK. The research supports HMRC's strategic vision to 'bear down on avoidance, evasion and error' and will inform operational responses. Additional information: This contract was let following a further competition within the BEIS Research & Evaluation Framework.