The absence of records held by the Post Office Ltd. (POL) and other relevant organisations, such as HMRC, DWP and the Royal Mail Group, along with an absence of local suspense accounts for individual POL branches, raises serious questions as to how victims of Horizon are supposed to identify and evidence the losses they suffered. POL and BEIS told us that the Historic Shortfall Scheme’s Independent Panel would take this into account when assessing claims.