10

Ongoing uncertainty in Horizon schemes over claimant numbers and complex claim values.

Conclusion
The Department told us that it is confident the level of uncertainty over the number of potential claimants in HSS will reduce over the 2025–26 financial year. The uncertainty over the number of potential claimants within the HSS was a key reason for the C&AG’s qualification of the Annual Report and Accounts 2023–24. For HCRS, the uncertainty over the claim values was a key reason for the C&AG’s qualification.17 The Department confirmed there is ongoing uncertainty over the value of the smaller number of fully assessed claims within the HCRS, as they are expected to take longer to resolve.18
Government Response

A response document is linked to this report, dated 18 September 2025. Response attribution to this conclusion has not been verified. Read the response document.

Addressee Bodies
HM Treasury
Timeline
Recommendation age 1.2 yr
Report published 25 Jun 2025