Guidance

Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters

HM Revenue and Customs is allowing a ‘grandfathering’ provision until 5 April 2019 for the Extra-Statutory Concession on the remuneration of sub-postmasters.

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The Extra Statutory Concession on the remuneration of sub-postmasters, which has been withdrawn from 6 April 2017, set out at BIM 66301 provided that where a retail trade is carried on from the same premises as the sub-post office and a sub-postmaster receives remuneration as an office holder from the Post Office, this income could be treated as a trade receipt.

HM Revenue and Customs will allow the ‘grandfathering’ provision, for current users until 5 April 2019. No new use of the concession is possible.

Published 21 April 2017
Last updated 6 December 2017 + show all updates
  1. Update to extend the grandfathering provision until 5 April 2019.
  2. First published.