HMRC to waive self-assessment penalties for subpostmasters

Published on: 11 January 2024

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Specialist Tax Regulatory Materials

Article summary

Subpostmasters who receive top-up payments under the Horizon Shortfall Scheme will not be subject to penalties or interest where those payments are not received ‘in good time’ to file a tax return by the filing deadline.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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