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.

• From: HM Revenue & Customs
• Published: 4 April 2025

Documents

The HSS Appeals (Tax Exemptions and Relief) Regulations 2025

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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.

Published 4 April 2025