Guidance

Horizon Shortfall Scheme: issues under review

Published 16 December 2025

Sir Gary Hickinbottom is the independent Senior Lawyer (ISL) for the Horizon Shortfall Scheme (HSS).

He will be reviewing issues affecting the HSS. This guidance explains the issues he is currently reviewing.

Cases with no evidence of a shortfall

The ISL is reviewing the approach taken by the Post Office and the Department for Business and Trade (DBT) in handling cases where there is no evidence of a shortfall.

Sir Gary Hickinbottom will publish his conclusions on this issue in due course.

Future issues

Additional issues will be added to this page once they are picked up by the ISL for review.