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HMRC internal manual

Business Income Manual

Sub-postmasters: consideration for appointment as

In the case of Dhendsa v Richardson [1997] SpC134 the Special Commissioners decided that an introductory payment made by a sub-postmaster to the Post Office was capital expenditure and not wholly and exclusively for the purposes of the retail trade operated by the sub-postmaster from the same premises.

Such initial charges may be imposed in a variety of ways, for example as a lump sum or a reduction in the salary received in the first year.