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.

Documents

Details

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.

Updates to this page

Published 19 September 2023

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