HMRC have released the form to be used if a business wishes to disclose that it has been using a till system to suppress sales, thereby reducing declared taxable receipts.
The form may be found here – https://www.gov.uk/guidance/make-a-disclosure-about-misusing-your-till-system
HMRC’s factsheet on the subject that discusses their investigation powers and the potential penalties taxpayers may face may be found here – https://www.gov.uk/government/publications/compliance-checks-electronic-sales-suppression-ccfs68/electronic-sales-suppression-ccfs68
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson, the author has explored the whole spectrum of protections available to individual taxpayers.
