EIM68220 listed the main terminal payments made to sub-postmasters.
Note: if the aggregate of payments exceeds
£30,000, the excess counts as employment income (see
EIM00512) for the year of receipt (see
EIM13100). Where a sub-
postmaster’s remuneration has been included with trading
receipts chargeable as Trading Income (see EIM68205) the excess
over £30,000 should not be included in the Case 1 computation.
For the treatment of surplus payments see EIM68225.