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HMRC internal manual

Tax Credits Technical Manual

TCTM04928 - Sums disregarded in the calculation of income: In connection with failings of the Horizon System

The Tax Credits (Definition and Calculation of Income) Regulations 2002. Reg 19, Table 6, Item 45

Any payment made by the Post Office or the Secretary of State for the purpose of providing compensation which is 

  • in connection with the failings of the Horizon System or
  • otherwise payable following the judgement of Bates and Others v Post Office Limited