Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Tax treatment of Post Office employees: introductory payments

Some new sub-postmasters may be appointed on terms that require the sub-postmaster to make an introductory payment but which do not cause the remuneration payable for the first year to be reduced. In such cases the full remuneration for the first year is assessable (see EIM68230).