Policy paper
The Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
This tax information and impact note is about ensuring compensation payments made to postmasters under the Horizon Shortfall Scheme (HSS) Appeals process are exempt from various taxes.
Documents
Details
This measure ensures compensation payments made to postmasters under the Horizon Shortfall Scheme Appeals process are exempt from:
- Income Tax
- National Insurance contributions
- Capital Gains Tax
- Corporation Tax
This Statutory Instrument also relieves payments in the Horizon Shortfall Scheme Appeals process from Inheritance Tax.
Updates to this page
Published 4 April 2025