ESM4401 - Particular occupations: sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute

surplus payments: where a cash surplus id revealed by the audit carried out on termination, it is paid over to the sub-postmaster by the Post Office
closure payments: these are payments made on the closure of the sub-post office

The inclusion of employment income in a sub-postmaster's accounts (see ESM4400) is non-statutory. If the taxpayer does not wish to adopt it, you cannot enforce it.

In cases where payments are disputed then the statutory basis of assessments must be followed.

EIM68205 highlights the main types of terminal payments and their tax treatment are as follows: