Reports & recommendations
27 recommendations from 2 reports, each with the government response on the record. Filter by government response, report or delivery status.
Reports (2)
| Title | Volume | Publication Date | Recommendations | Links |
|---|---|---|---|---|
| First Interim Report: Compensation | - | 17 Jul 2023 | 8 | |
| Post Office Horizon IT Inquiry: Volume 1 Report | 1 | 08 Jul 2025 | 19 |
Recommendations (8)
Allow Advisory Board to monitor individual cases and make full and fair monitoring a core duty
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. It must be one of the core duties of the Board that it monitors whether compensation payments are full and fair.
The Inquiry asked that the advisory board monitor individual cases and compensation fairness. In October 2023, the Department for Business and Trade agreed that the Horizon Compensation Advisory Board could receive anonymised individual case information, but endorsed its view that monitoring whether payments are full and fair is not advisable (Department for Business and Trade response, Oct 2023). It noted that existing terms of reference already permit the board to advise ministers (Department for Business and Trade response, Oct 2023).
Publish Advisory Board meeting reports within 21 days
The Horizon Compensation Advisory Board shall produce written reports in respect of each of their meetings in relation to each of the three schemes and publish the same within 21 days of the date of each meeting.
The Inquiry recommended that Advisory Board meeting reports be published within 21 days. In October 2023, the Department for Business and Trade stated that written reports of board discussions were already published and were issued within a week unless the board agreed otherwise, noting earlier records for the Group Litigation Order Compensation Scheme Advisory Board but not mentioning the three schemes (Department for Business and Trade response, Oct 2023).
Advise Minister and Post Office on full and fair compensation at three monthly intervals
The Horizon Compensation Advisory Board shall, as part of its advisory role, consider whether, in its view, full and fair compensation is being paid out to applicants under the three schemes and shall advise the Minister and the Post Office accordingly at three monthly intervals.
The Inquiry recommended that an advisory board assess compensation fairness and advise ministers quarterly. In October 2023, the Department for Business and Trade agreed the board could receive anonymised data, but endorsed its view that it would not be possible to give an "opinion that full and fair compensation is being paid out to individuals" (Department for Business and Trade response, Oct 2023). It noted that reports are communicated to the Minister following six-weekly meetings, while advising the Post Office is not mentioned in the sources (Department for Business and Trade response, Oct 2023).
Increase Advisory Board membership if needed for capacity
If the Horizon Compensation Advisory Board as constituted consider 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.
The Inquiry recommended expanding Horizon Compensation Advisory Board membership if necessary for capacity. In its response published in October 2023, the Department for Business and Trade stated that it would "keep under review the case for expanding the board, in discussion with its current members" (Department for Business and Trade response, Oct 2023).
Seek court directions to resolve the DBT and Moore UK difference on bankrupt applicants
DBT shall take such steps as are necessary within 28 days of the date hereof, to seek appropriate directions under section 306 Insolvency Act 1986 so as to enable a court to resolve the difference of view between DBT and Moore UK and/or it shall take all appropriate steps (including providing appropriate legal funding) so as to enable a sub-postmaster to seek appropriate directions under that section.
The Inquiry asked the Department for Business and Trade to seek directions regarding bankrupt applicants. In October 2023, the department stated that it had instructed counsel to apply for expedited court directions resolving its dispute with Moore UK, and that it would ask for an affected postmaster to be named as an interested party (Department for Business and Trade response, Oct 2023). Its response did not mention providing legal funding for a postmaster to seek directions (Department for Business and Trade response, Oct 2023).
Publish proposals for equal tax treatment of compensation payments
DBT shall publish in as much detail as it reasonably can and as soon as it reasonably can, its proposals for ensuring that applicants to all schemes are treated equally and fairly so far as their liability to or exemption from income tax, capital gains tax and inheritance tax is concerned as the same relates to compensation payments under each scheme.
The Inquiry asked the government to publish proposals ensuring equal tax treatment across compensation schemes. In October 2023, the Department for Business and Trade (DBT) stated that payments under the Group Litigation Order (GLO) scheme and for overturned convictions were exempt from income tax, National Insurance contributions, and capital gains tax, while tax-exempt top-up payments were arranged for the Horizon Shortfall Scheme (HSS), with all three schemes exempt from inheritance tax (Department for Business and Trade response, Oct 2023).
Legislate to allow GLOS compensation payments after 7 August 2024 if necessary
HM Government shall bring forward and use its best endeavours to ensure that legislation is enacted so as to allow payments of compensation under GLOS to be made to applicants after 12 midnight on 7 August 2024 if that proves to be necessary.
The Department for Business and Trade stated in October 2023 that it was determined to deliver the scheme by August 2024 and would consider whether legislation was necessary if that deadline appeared likely to be missed (Department for Business and Trade response, Oct 2023). In January 2026, the Business and Trade Select Committee found that the Limitation Act amendment had not been brought forward as a standalone bill, with longer-term legislative options under consideration (Business and Trade Select Committee, Jan 2026). The committee noted that over 4,000 claimants across all schemes were still awaiting final settlement at that date (Business and Trade Select Committee, Jan 2026).
Set agreed closing date for Horizon Shortfall Scheme applications
No applications for compensation to HSS shall be entertained after such date as shall be agreed by the Minister/ DBT, the Post Office and the Horizon Compensation Advisory Board.
The Inquiry asked for an agreed closing date for Horizon Shortfall Scheme applications. In October 2023, the Department for Business and Trade stated that it would discuss and agree an appropriate closing date with the Post Office, seek advice from the advisory board, and notify the inquiry and potential claimants once a decision was made (Department for Business and Trade response, Oct 2023).