<p>The Historical Shortfall Scheme’s intention is to ensure all victims of the Horizon scandal are returned to the financial position they would have been in had the wrongdoings not occurred.</p><p>An issue has been identified on the tax treatment of some postmasters with claims for loss of earnings under the HSS, particularly those with larger claims, where postmasters may be pushed into a higher tax bracket due to receiving compensation in a lump sum as opposed to receiving those earnings over several tax years. The Department for Business and Trade wants to see fair compensation for all victims and is working urgently to address this issue with the Post Office, HMT and HMRC.</p><p>The Department for Business and Trade is aiming to ensure that tax treatment is fair across all schemes, including the Suspension Remuneration Review.</p>