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HMRC internal manual

Employment Status Manual

Particular occupations: sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute

The inclusion of employment income in a sub-postmaster’s accounts (see ESM4400) is non-statutory. If the taxpayer does not wish to adopt it, you cannot enforce it.

It follows that, if there is a dispute regarding the chargeability of any of the items described at (a) to (d) of EIM68220, the disputed item must be charged on the strict statutory basis as employment income before any attempt is made to test the matter before a Tribunal.