Policy paper: Tax treatment for payments made under the Capture Redress Scheme

These measures exempt compensation payments made under the Capture Redress Scheme from Income Tax, Capital Gains Tax, Corporation Tax (where applicable) and National Insurance contributions from Inheritance Tax.

Tax treatment — payments made under the Capture Redress Scheme

Details

These measures exempt compensation payments made under the Capture Redress Scheme from Inheritance Tax from the following taxes:

• Income Tax
• Capital Gains Tax
• Corporation Tax (where applicable)
• National Insurance contributions

These measures support the government's commitment to delivering redress to postmasters affected by historical IT failures.