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Post Office Horizon IT Inquiry

Ongoing

Post Office Horizon Inquiry

Chair Sir Wyn Williams Judge / Judiciary
Established 01 Jun 2021
Commissioned by Department for Business and Trade Originally established under Department for Business, Energy and Industrial Strategy (BEIS)

Public inquiry into the Post Office Horizon IT scandal, examining how more than 900 sub-postmasters were wrongly prosecuted based on faulty Fujitsu software between 1999 and 2015.

5 years Duration (ongoing)
£74.7m Total Cost
114 Witnesses
96 Hearing Days
303 Statements
Inquiry Website Terms of Reference
Government Response
Accepted 19
Accepted in Part 6
Not Accepted 1
Under Review 1
Total Recommendations 27
Data last updated: 2 Mar 2026 · Source
Data verified: 26 May 2026 (import)
How to read this

Government Response tracks what the government said it would do (accepted, rejected, etc.).

Full methodology

2 debates 26 questions since Jan 2022
Written Question Post Office Horizon IT Inquiry
Dr Al Pinkerton (Liberal Democrat)
11 Nov 2025
Written Question Fujitsu: Contracts
John Milne (Liberal Democrat)
13 Oct 2025
Written Question Fujitsu: Contracts
John Milne (Liberal Democrat)
13 Oct 2025
Hansard Debate Post Office Horizon Inquiry: Volume 1
17 Jul 2025
Written Question Procurement: Standards
Baroness Ritchie of Downpatrick (Labour)
14 Jul 2025
View all 34 mentions →
All Activity (34)
Title Volume Publication Date Tracked recs Links
First Interim Report: Compensation - 17 Jul 2023 8
Post Office Horizon IT Inquiry: Final Report 1 08 Jul 2025 19
19 Feb 2020
Inquiry Established

Initially non-statutory inquiry established.

Source
01 Sep 2020
Chair Appointed

Sir Wyn Williams appointed as Chair.

01 Jun 2021
Converted to Statutory

Inquiry converted to statutory public inquiry with power to compel witnesses.

14 Feb 2022
Hearings Begin

Human impact hearings commenced.

15 May 2023
Phase 4 Hearings

Phase 4 examining Fujitsu's role began.

08 Jan 2024
Phase 6 Hearings

Phase 6 examining Post Office Ltd began.

13 May 2024
Phase 7 Hearings

Phase 7 examining Government, UKGI and Royal Mail Group.

30 Jun 2025
Final Report Expected

Chair Sir Wyn Williams expected to publish final report.

Source
Total Inquiry Cost (Cumulative) £74,726,556
to Mar 2025 Cumulative Total FY20-21 to FY24-25
Cost Breakdown (to Mar 2025)
Inquiry Legal Costs £24,455,048 Panel remuneration & Counsel to the Inquiry
Core Participant Legal Costs £15,904,255 Legal funding for core participants
Staff £4,915,306
Accommodation £8,851,979
Technology £4,092,512
Other £16,507,456
Total inquiry cost £74.73 million (to March 2025). Inquiry ongoing - report expected 2025. Category breakdown: inquiry_legal_costs = Chairman/Chair + Legal team + Counsel; staff_costs = Secretariat; accommodation_costs = Venue hire; technology_costs = Audio visual + Software/IT; other_costs = External document review lawyers + Expert witnesses + Other operational expenses.
Cost History
Period Total Inquiry Legal CP Legal Source
Mar 2025 £26,017,032 £8,738,949 £5,202,243
Mar 2025 (cum.) £74,726,556 £24,455,048 £15,904,255
Mar 2024 £26,770,510 £8,373,766 £6,150,587
Mar 2023 £18,491,383 £5,717,654 £3,905,857
Mar 2022 £3,087,287 £1,492,280 £645,569
Mar 2021 £360,345 £132,399 -

Recommendations (27)

POH-1
Accepted
Respond to recommendations by 10 October 2025
Recommendation

HM Government and/or the Department and where appropriate the Post Office and Fujitsu shall provide written responses to my recommendations by 10 October 2025.

Published evidence summary
- The recommendation required HM Government, the Department, the Post Office and Fujitsu to provide written responses by 10 October 2025.
- The Department for Business and Trade published the government response to the Post Office Horizon IT Inquiry report (volume 1) on 9 October 2025, accepting 17 of 18 recommendations (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the government published its formal response on this date, meeting the requirement (Business and Trade Select Committee evidence session, January 2026).
Fujitsu Post Office Ltd Department for Business and Trade (Primary)
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POH-2
Accepted
Define and publish meaning of full and fair financial redress
Recommendation
The Minister and/or the Department in conjunction with the Post Office shall make a public announcement explaining what is meant by the phrase "full and fair financial redress". Such an explanation should indicate that claimants should be awarded sums which … Read more
Published evidence summary
- The recommendation required the Department to make a public announcement explaining the meaning of "full and fair financial redress".
- The Department for Business and Trade published a statement on 9 October 2025 explaining that "full and fair" means claimants should receive sums equivalent to civil litigation damages at the top end of the appropriate range, with discretion to depart from established legal principles when fairness demands (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the government published this statement defining "full and fair redress" on 9 October 2025 (Business and Trade Select Committee evidence session, January 2026).
Post Office Ltd Department for Business and Trade (Primary)
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POH-3
Accepted
Apply full and fair meaning consistently across all schemes
Recommendation

The Post Office, the Department and the Minister shall ensure that all decision makers in HSS, GLOS and OCS/HCRS apply the meaning to be given to the words "full and fair" when assessing the amounts to be awarded to individual claimants.

Published evidence summary
- The recommendation required all decision makers in HSS, GLOS and OCS/HCRS to apply the "full and fair" definition when assessing awards.
- The Department for Business and Trade stated on 9 October 2025 that both DBT and the Post Office had agreed to apply this definition, and that it is referenced in respective scheme guidance (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee found that DBT and the Post Office had agreed to the definition and referenced it in scheme guidance (Business and Trade Select Committee evidence session, January 2026).
Post Office Ltd Department for Business and Trade (Primary)
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POH-4
Accepted in Part
Fund legal advice for HSS claimants before scheme choice
Recommendation
All claimants in HSS shall be entitled to obtain legal advice funded by the Department prior to choosing between accepting the Fixed Sum Offer or seeking financial redress which is assessed. The remuneration for such advice shall be in accordance … Read more
Published evidence summary
- The recommendation required all HSS claimants to be entitled to funded legal advice prior to choosing between the Fixed Sum Offer and assessed redress.
- The Department for Business and Trade broadly accepted this recommendation on 9 October 2025, but stated that funded legal advice would be provided at the appeal permission stage rather than upfront as recommended (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the government provides funded legal advice at appeal stage rather than upfront as recommended (Business and Trade Select Committee evidence session, January 2026).
- The Business and Trade Committee report HC 1598 concluded the government had not properly implemented this recommendation, finding that legal advice is not available at the point of decision between Fixed Sum Offer and assessed redress (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-5
Accepted
Allow 3-month window to accept Fixed Sum Offer after assessment
Recommendation
Any claimant who opts to have a claim assessed when the claim is submitted to the Post Office or the Department may decide to accept the Fixed Sum Offer at any time thereafter up to and including the date which … Read more
Published evidence summary
- The recommendation required claimants who opt for assessed claims to retain the ability to accept the Fixed Sum Offer for up to three months after receiving their first assessed offer.
- The Department for Business and Trade accepted this recommendation on 9 October 2025 and implemented it from that date, giving HSS and HCRS claimants three months from receipt of their first detailed offer to revert to the Fixed Sum Offer (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the three-month window had been implemented from 9 October 2025 (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-6
Accepted
Appoint senior lawyer to ensure HSS offers are full and fair
Recommendation
A suitably qualified senior lawyer shall be appointed to HSS as soon as is practicable with the aim that any such appointee will take appropriate action to ensure that first offers to claimants (a) are "full and fair" (b) made … Read more
Published evidence summary
- The recommendation required the appointment of a suitably qualified senior lawyer to HSS to ensure fair first offers.
- The Department for Business and Trade accepted this recommendation on 9 October 2025 and announced the appointment of Sir Gary Hickinbottom, then Chair of the HCRS Independent Panel, as HSS Senior Lawyer (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- Sir Gary Hickinbottom assumed the role from December 2025 and began reviewing HSS first offers (Progress update, DBT, March 2026).
- The Business and Trade Committee report HC 1598 noted the appointment was made but found the HSS remained "broken" for fully-assessed claims, with assessed offers taking an average of 25 months and major disparities between first offers and final settlements (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-7
Accepted
Grant appropriate powers to HSS senior lawyer
Recommendation
The appointed person shall be given appropriate powers to ensure that these tasks can be performed and carried into effect. If it is considered necessary by the appointing authority, it should consult with the Advisory Board, Dentons, Sir Gary Hickinbottom, … Read more
Published evidence summary
- The recommendation required the appointed senior lawyer to be given appropriate powers, following consultation with stakeholders.
- The Department for Business and Trade accepted this recommendation on 9 October 2025 and committed to consulting Sir Ross Cranston, the Advisory Board, Dentons, claimants' legal representatives, and the Post Office to determine the appropriate powers (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- Full details on the scope of the role of the Independent Senior Lawyer were subsequently published on GOV.UK (Progress update, DBT, March 2026).
- The Business and Trade Committee report HC 1598 found that despite powers being granted, fully-assessed HSS offers remain routinely undervalued (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-8
Accepted
Require HSS first offers match Independent Advisory Panel recommendation
Recommendation

In HSS the Post Office shall be obliged to make, and the Department shall be obliged to approve (when necessary) a first offer to a claimant which is no less than the sum recommended by the Independent Advisory Panel.

Published evidence summary
- The recommendation required the Post Office to make, and the Department to approve, first offers no less than the sum recommended by the Independent Advisory Panel.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, confirming that no first offer had ever been made below the sum recommended by the HSS Panel (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee heard that this had been confirmed as existing practice, requiring no retrospective changes (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-9
Accepted
Allow HSS Fixed Sum acceptors to appeal with independent permission
Recommendation
The Department following consultation with the Advisory Board, claimants' representatives and any other persons or bodies it thinks appropriate, shall give urgent consideration to whether claimants who have accepted the Fixed Sum Offer in HSS should be afforded the opportunity … Read more
Published evidence summary
- The recommendation required the Department to consider whether Fixed Sum Offer acceptors in HSS should be given a right to seek a review or appeal.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, stating that Fixed Sum Offer acceptors would have the opportunity to seek permission to appeal through the Independent Reviewer in the HSSA scheme (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the HSSA appeals mechanism exists and is functioning (Business and Trade Select Committee evidence session, January 2026).
- The Business and Trade Committee report HC 1598 found that the HSSA appeals process had effectively become a necessary second step because HSS offers are routinely undervalued (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-10
Accepted
Clarify best offer principle in HSSA guidance with examples
Recommendation
The Department shall issue a supplementary document/announcement clarifying the meaning and intent of the "best offer" principle in the Horizon Shortfall Scheme Appeal (''HSSA'') process demonstrating how it is intended to operate in practice with appropriate examples, if thought necessary. Read more
Published evidence summary
- The recommendation required the Department to issue a supplementary document clarifying the "best offer" principle in the HSSA process.
- The Department for Business and Trade accepted this recommendation on 9 October 2025 and updated the HSSA guidance to clarify the meaning and intent of the "best offer" principle (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted DBT updated the HSSA guidance as required (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-11
Accepted
Apply best offer principle equally in GLOS
Recommendation

The "best offer" principle which will apply in HSSA, as explained in response to Recommendation 10, shall be equally applicable in GLOS.

Published evidence summary
- The recommendation required the "best offer" principle to apply equally in GLOS as in HSSA.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, confirming the "best offer" principle applies equally across GLO, HSSA and HCRS schemes at all panel stages since 12 August 2025 (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Department announced it would implement this change retrospectively, with any postmaster who received a binding second panel award lower than their final DBT offer receiving a top-up payment (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted DBT committed to applying the "best offer" principle retrospectively across all three schemes (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-12
Accepted
Amend GLOS to allow claimants oral submissions at panel hearings
Recommendation
The scheme documents governing GLOS should be amended so that a right is conferred upon claimants (exercisable by the claimants themselves or their recognised legal representatives) to make oral submissions in support of their claim at the hearing convened by … Read more
Published evidence summary
- The recommendation required GLOS scheme documents to be amended to confer a right on claimants to make oral submissions at panel hearings.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, confirming that all GLOS claimants already had the right to make oral submissions for up to one hour at independent panel hearings (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted this right was already in effect prior to the recommendation (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-13
Not Accepted
Close HSS Dispute Resolution Procedure when HSSA opens
Recommendation
The current Dispute Resolution Procedure in HSS should be closed once all claimants currently within the Procedure have either (a) settled their claims or (b) transferred to HSSA. No claimant who is not in the Dispute Resolution Procedure when HSSA … Read more
Published evidence summary
- The recommendation called for the HSS Dispute Resolution Procedure to be closed once current claimants had settled or transferred to HSSA.
- The Department for Business and Trade rejected this recommendation on 9 October 2025, stating it conflicted with the principle of "full and fair" redress and that postmasters should retain the choice between dispute resolution and the appeals process (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the rejection, and the committee report HC 1598 did not challenge it directly but concluded the broader HSS scheme remained in need of reform (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-14
Accepted
Post Office to engage in negotiations during HSSA appeal period
Recommendation
During the nine-month period afforded to claimants to submit an appeal to the Department in HSSA, the Post Office shall engage in negotiations and/or mediation with any claimants who notify the Post Office of a desire to seek a negotiated … Read more
Published evidence summary
- The recommendation required the Post Office to engage in negotiations and/or mediation with claimants during the appeal submission period.
- The Department for Business and Trade accepted this recommendation on 9 October 2025 with a modified implementation: a three-month notification deadline for claimants to indicate intent to appeal, rather than the nine-month period recommended, with the Post Office engaging in good faith meetings and mediation during this period (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the modified implementation (Business and Trade Select Committee evidence session, January 2026).
Post Office Ltd Department for Business and Trade (Primary)
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POH-15
Accepted in Part
Set deadline for HSS claims with guidance on late applications
Recommendation

No claims for financial redress under HSS shall be entertained after midnight 27 November 2025.

Published evidence summary
- The recommendation called for HSS to be closed to new claims after 27 November 2025.
- The Department for Business and Trade broadly accepted this recommendation on 9 October 2025 and closed the HSS to new claims on 31 January 2026, a later date than specified to allow adequate notice (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Post Office issued reminder letters to outstanding claimants, and DBT published guidance on exceptional cases (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee confirmed the HSS was closed to new claims on 31 January 2026 (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-16
Accepted
Clarify whether HCRS and OCS assessment processes differ
Recommendation
The Department shall make a public announcement in which (a) it clarifies whether there will be any differences in the process for assessing financial redress, between the merged HCRS and OCS, and the process currently operating in OCS and if … Read more
Published evidence summary
- The recommendation required the Department to clarify whether there would be differences in process between the merged HCRS and OCS.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, confirming that HCRS applies identical principles to the previous OCS scheme, ensuring no OCS claimant is disadvantaged by the transfer (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee confirmed DBT's statement that HCRS applies identical principles to OCS (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-17
Under Consideration
Establish standing public body to administer future redress schemes
Recommendation
As soon as is reasonably practicable, HM Government shall establish a standing public body which shall, when called upon to do so, devise, administer and deliver schemes for providing financial redress to persons who have been wronged by public bodies. Read more
Published evidence summary
- The recommendation called for HM Government to establish a standing public body to devise, administer and deliver financial redress schemes.
- The Department for Business and Trade acknowledged this recommendation on 9 October 2025, stating it saw "clear advantages" but that options needed careful consideration, with a substantive statement expected by summer 2026 (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee noted the government had not committed to establishing a standing public body as recommended (Business and Trade Select Committee evidence session, January 2026).
- The Business and Trade Committee report HC 1598 found no progress on establishing the body, with the government having promised a substantive statement by summer 2026 (Business and Trade Committee, HC 1598, March 2026).
Department for Business and Trade (Primary)
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POH-18
Accepted
Devise redress process for affected family members
Recommendation
The Department shall devise a process for providing financial redress to close family members of those most adversely affected by Horizon. Such family members shall qualify for such redress only if they themselves, have suffered serious adverse consequences by reason … Read more
Published evidence summary
- The recommendation required the Department to devise a process for providing financial redress to close family members of those most adversely affected by the Horizon scandal.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, committing to establishing a new redress scheme for postmasters' close family members who suffered serious personal injuries including mental injuries (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Select Committee heard evidence on progress towards establishing the family redress scheme (Business and Trade Select Committee evidence session, January 2026).
- The Business and Trade Committee report HC 1598 welcomed the creation of a family redress scheme but urged the government to broaden the definition of "close family member" beyond spouses and children (Business and Trade Committee, HC 1598, March 2026).
- No published details of the scheme design, eligibility criteria, or launch date have been identified as of March 2026.
Department for Business and Trade (Primary)
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POH-19
Accepted
Publish restorative justice programme by 31 October 2025
Recommendation
By 31 October 2025, the Department, Fujitsu and the Post Office shall publish, either separately or together, a report outlining any agreed programme of restorative justice and/or any actions taken by that date to produce such a programme. For the … Read more
Published evidence summary
- The recommendation required the Department, Fujitsu and the Post Office to publish a report outlining an agreed restorative justice programme by 31 October 2025.
- The Department for Business and Trade accepted this recommendation on 9 October 2025, stating that DBT, the Post Office and Fujitsu had jointly embarked on a postmaster-led restorative justice programme facilitated by the Restorative Justice Council (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- Phase 1 sessions were held in September–October 2025 in Belfast, Glasgow, Cardiff and London (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The Business and Trade Committee report HC 1598 found that Fujitsu had acknowledged moral responsibility but had made no interim payment and agreed no figure towards the approximately £2 billion total redress cost (Business and Trade Committee, HC 1598, March 2026).
Fujitsu Post Office Ltd Department for Business and Trade (Primary)
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POH-IR1-1
Accepted in Part
Allow Advisory Board to monitor individual compensation cases
Recommendation

The Horizon Compensation Advisory Board should not be prevented from monitoring individual cases in which compensation has been or is to be determined by paragraph 4 of its Terms of Reference.

Published evidence summary
- The Department for Business and Trade accepted this recommendation in part on 21 September 2023, confirming the Horizon Compensation Advisory Board would consider whether "full and fair compensation is being paid out to applicants" (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Horizon Compensation Advisory Board has published quarterly reports on its monitoring activities, including monitoring individual cases (Horizon Compensation Advisory Board published reports, ongoing).
- The Business and Trade Select Committee heard evidence confirming the Advisory Board was performing this monitoring function (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-IR1-2
Accepted
Publish Advisory Board meeting reports within 21 days
Recommendation

The Horizon Compensation Advisory Board shall produce written reports in respect of each of their meetings in relation to each of the 3 schemes and publish the same within 21 days of the date of each meeting.

Published evidence summary
- The Department for Business and Trade accepted this recommendation on 21 September 2023, confirming written reports were already being published and would be issued within a week of each meeting unless the Board agreed otherwise (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Horizon Compensation Advisory Board has published written reports for each of its meetings since this recommendation was made, available on GOV.UK (Horizon Compensation Advisory Board published reports, ongoing).
Department for Business and Trade (Primary)
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POH-IR1-3
Accepted in Part
Make monitoring full and fair compensation a core Board duty
Recommendation

It must be one of the core duties of the Horizon Compensation Advisory Board that it monitors whether compensation payments are full and fair.

Published evidence summary
- The Department for Business and Trade accepted this recommendation in part on 21 September 2023, endorsing the Board's view that it "would not be possible or advisable for us to intervene in individual cases" but confirming the Board's core duty to monitor whether compensation payments are fair and timely (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Horizon Compensation Advisory Board continues to monitor whether compensation payments are fair across all schemes (Horizon Compensation Advisory Board published reports, ongoing).
- The Business and Trade Select Committee heard evidence from the Advisory Board on its monitoring activities (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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POH-IR1-4
Accepted
Increase Advisory Board membership if needed for capacity
Recommendation

If the Horizon Compensation Advisory Board considers it necessary, the number of persons appointed to the Board should be increased so as to ensure that the Board has sufficient capacity to perform the functions set out above.

Published evidence summary
- The Department for Business and Trade accepted this recommendation on 21 September 2023, committing to keep under review the case for expanding the Board in discussion with current members (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Horizon Compensation Advisory Board had not required expansion as of January 2026, and DBT confirmed it would keep the case under review (Horizon Compensation Advisory Board, January 2026).
Department for Business and Trade (Primary)
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POH-IR1-5
Accepted
Seek court directions for GLO compensation in bankruptcy cases
Recommendation
DBT shall take such steps as are necessary within 28 days of the publication of this report to seek appropriate directions under section 306 of the Insolvency Act 1986 in respect of the dispute between Moore UK and the Department … Read more
Published evidence summary
- The Department for Business and Trade accepted this recommendation on 21 September 2023, instructing counsel to submit a court application under section 306 of the Insolvency Act 1986, with an expedited request (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- DBT successfully applied to court for the required direction, enabling GLO scheme claimants to participate in the compensation scheme (Horizon Compensation Advisory Board, January 2026).
Department for Business and Trade (Primary)
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POH-IR1-6
Accepted
Publish proposals for equal tax treatment of compensation payments
Recommendation
DBT shall publish within 28 days of the publication of this report its proposals for ensuring that applicants to all schemes are treated equally and fairly in respect of liability to Income Tax, Capital Gains Tax, and Inheritance Tax on … Read more
Published evidence summary
- The Department for Business and Trade accepted this recommendation on 21 September 2023, confirming that payments under the GLO scheme and overturned convictions were already exempt from Income Tax, National Insurance contributions and Capital Gains Tax (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Post Office Horizon Compensation and Infected Blood Interim Compensation Payment Schemes (Tax Exemptions and Relief) Regulations 2023 (SI 2023/184) provided the statutory basis for tax exemptions (SI 2023/184, 2023).
- The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023 (SI 2023/1009) provided Inheritance Tax relief for compensation payments (SI 2023/1009, 2023).
Department for Business and Trade (Primary)
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POH-IR1-7
Accepted in Part
Amend Limitation Act to extend GLO deadline if needed
Recommendation
HM Government shall bring forward as soon as possible legislation amending section 11(3)(a) of the Limitation Act 1980 to allow payments of compensation under the GLO scheme to be made to applicants after midnight on 7 August 2024 if that … Read more
Published evidence summary
- The Department for Business and Trade accepted this recommendation in principle on 21 September 2023, stating it was determined to deliver the GLO scheme by August 2024 and would consider bringing forward legislation if the deadline could not be met (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The Post Office (Horizon System) Compensation Act 2024 (c. 1) received Royal Assent on 23 January 2024, establishing a statutory framework for the compensation schemes (Post Office (Horizon System) Compensation Act 2024).
- The Business and Trade Select Committee noted the Limitation Act amendment had not been brought forward as a standalone bill as originally recommended (Business and Trade Select Committee evidence session, January 2026).
- The GLO scheme continued operating beyond August 2024 without the specific Limitation Act amendment recommended.
Department for Business and Trade (Primary)
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POH-IR1-8
Accepted in Part
Set agreed closing date for Horizon Shortfall Scheme applications
Recommendation

No applications for compensation to the Horizon Shortfall Scheme shall be entertained after such date as shall be agreed by the Minister, the Department for Business and Trade, the Post Office and the Horizon Compensation Advisory Board.

Published evidence summary
- The Department for Business and Trade accepted this recommendation in part on 21 September 2023, committing to discuss and agree a closing date with the Post Office, with the Advisory Board consulted before any date was set (Government response to the Post Office Horizon IT Inquiry interim report, DBT, September 2023).
- The HSS closing date was subsequently set as 31 January 2026, superseding this interim recommendation through the Volume 1 recommendation POH-15 (Government response to the Post Office Horizon IT Inquiry report (volume 1), DBT, 9 October 2025).
- The HSS closed to new claims on 31 January 2026 as confirmed by the Business and Trade Select Committee (Business and Trade Select Committee evidence session, January 2026).
Department for Business and Trade (Primary)
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