Extended grandfathering of withdrawn ESC BIM 66301: Sub-postmasters

Released 06 December 2017

HMRC have extended the grandfathering of the withdrawn concessionary treatment of sub-postmasters income as trading income until 5 April 2019, for current users only.

The Extra-Statutory Concession (ESC) on the remuneration of sub-postmasters set out at BIM 66301 was withdrawn from 6 April 2017. The concession provided that where a retail trade is carried on from the same premises as the sub-post office and a sub-postmaster receives remuneration as an office holder from the Post Office, this income could be treated as a trade receipt. As of 6 April 2017 no new customers can take advantage of the concessionary treatment. However, a number of respondents to the call for evidence asked for more time ahead of withdrawal. HMRC will allow the ‘grandfathering’ provision, for current users until 5 April 2019. No new use of the concession is possible.

For more information, see Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters.

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