Policy paper

The Post Office compensation scheme

This tax information and impact note is about the Post Office compensation schemes measure, laid on 22 February 2024.

From:
HM Revenue & Customs
Published
13 May 2024

Documents

The Post Office compensation schemes — postmaster exemptions

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Details

This tax information and impact note provides an exemption for the Post Office Process Review (PPR) and Suspension Remuneration Review (SRR) compensation schemes from:

  • Income Tax
  • National Insurance contributions
  • Capital Gains Tax

Previous measures laid in 2023 exempted Group Litigation Order (GLO) compensation payments from Income Tax, National Insurance contributions, Capital Gains Tax (CGT) and provided relief from Inheritance Tax (IHT).

This measure also confirms the tax and National Insurance contributions treatment, ensuring that payments made to a subset of claimants in the GLO compensation scheme are also exempt from Income Tax, National Insurance contributions, CGT and IHT.

Published 13 May 2024

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