SI 2023 /772 The Post Office Horizon Shortfall Scheme Top-Up Payments (Tax Exemptions) Regulations 2023 and SI 2023/773 The Social Security (Contributions) (Amendment No. 5) Regulations 2023

Published on: 11 July 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations exempt certain top-up payments made under the Post Office Limited’s Horizon Shortfall Scheme (HSS) from income tax, capital gains tax and Class 1 NICs.

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

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