Policy paper

Inheritance Tax: treatment of compensation payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order

This tax information and impact note is about the Inheritance Tax treatment of payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order.

• From: HM Revenue & Customs
• Published: 19 September 2023

Documents

Inheritance Tax relief for compensation payments made under the Post Office Horizon Shortfall Scheme and Group Litigation Order

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This measure confirms that compensation payments made to sub postmasters, the estates of deceased sub postmasters and their personal representatives, under the Horizon Shortfall Scheme (HSS), including top-up payments, and compensation payments made under the Group Litigation Order (GLO) are relieved from Inheritance Tax.

Published 19 September 2023