POL00087470
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POLICY DOCUMENT- Postmasters’ In Service Debt
A
Reference information
Policy type Postmasters’ Lifecycle Issue
Ref Policy issue 8
Date 04/12/2014
Status Active
Version no. Version 2.0
Author Ravi Chauhan, Contracts and Policy Advisor
Owner Agents’ Contracts and Policy Development Manager
Review Date Dec 2015
Key stakeholders I Contracts Team:
John Breeden
Lin Norbury
Andrew Carpenter
Finance Service Centre:
Alison Bolsover
Dawn Wall
Finance:
Mike Hallas (Tax implications)
Carl Nielsen
Security Team
Sally Smith
Legal Services:
Jessica Madron
Approval
Role Name(s) Date
Assurance Paul Inwood, Contracts and Policy Manager 04/12/2014
Authorised _I Paul Inwood, Contracts and Policy Manager 04/12/2014
Version control
Version No. Reason for issue Date
Version 1.0 I Policy review to assess the relevance and fitness for I 18 September 2013
purpose of existing POL contractual policies and
processes for all Post Office branch models.
Version 1.1 I Amendment to version 1.0, Section 12.0 referring to 22 October 2013
the write off authority levels for Network Services.
Version 2.0 I Version following post implementation review of 4 December 2014
version 1.1.
CONTENTS
PART 1
Page 1 of 15
1.0 Statement
2.0Glossary
3.0 Introduction and purpose
4.0 Background
5.0 Right of recovery of sums due
6.0 Repayment of outstanding debt
7.0 Repayment options for former Postmasters
8.0 Pluralist Postmasters and multiple partners
9.0 Death in service
10.0 Risk Register / Branch Profile
11.0 Securing the debt
12.0 Write offs
13.0 Debt disputes — Transactional debt
14.0 Debt disputes — Non-transactional debt
PART 2 — Policy Implementation
1.0 Applicability
2.0 Related policies
3.0 Implementation procedures
4.0 Standard letters and documents
SUBJECT: Policy for dealing with the recovery of Postmaster’s in service debt
PART1
1.0 Statement
1.1 The purpose of this policy is to clearly set out the processes Post Office Ltd (POL) will
follow to recover debt incurred in service by Postmasters of all Post Office branches. This
policy supercedes custom and practice formerly implemented to recover debt incurred in
service.
2.0Glossary
Worditerm Definition
Assistant A person employed by the Postmaster (who is approved by
Post Office Ltd) to work in the Branch
Basic Business
The type of business carried on by the Postmaster on its own
account from the Branch Premises
Branch
The Post Office branch operated by the Postmaster
Branch Discrepancy
When Branch Trading is completed, Horizon calculates the
expected cash position, using the transactions completed
through Horizon. The branch then counts the actual cash in
the branch and declares this. A branch discrepancy is
where there is a difference between these two values, either
acash shortage or surplus.
Branch Premises
The premises from which the Post Office Branch and the Basic
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Business are operated
Branch Trading The act of the monthly balancing of the branch accounts.
The Postmaster is required to reconcile the cash and stock
in his branch against what the Horizon system is displaying
there should exist in real terms.
DFR Deduction from fees/ remuneration
Existing Contract Accontract currently in place between Post Office Ltd and the
Postmaster (or, as appropriate, a shareholder and/or a director
of the Postmaster) for the operation of a Post Office branch at
the Branch Premises
FSc Finance Service Centre
NBSC Network Business Support Centre
Non-transactional Debt
Refers to debt incurred outside of branch transactions.
Incurred due to unpaid invoices for example: Franchise
Insurance Waivers (once a year); Lease of electronic
scales (once every quarter); Property projects (e.g.
refurbishment work).
NT Agreement Contractual conditions for the operation of a Local Post
Office® and Main Post Office®
Operator Refers to an individual, company or partnership responsible
for the operation of a Local or Main branch under an NT
Agreement only
Postmaster This is the collective term for an individual, company or
partnership contracting with POL as an Operator,
Subpostmaster or Franchisee.
POL Post Office Limited
Settle Centrally
In Horizon Postmasters can choose the option to “Accept
and Settle Centrally” which signifies acceptance of a loss or
gain within a branch unless the dispute process is
instigated. “Settle Centrally” does not prohibit further
investigation which might offset all or part of the loss/ gain
accepted earlier, but this is the branch’s responsibility to
initiate.
Subpostmaster/
Franchisee
Refers to an individual, company or partnership
responsible for the operation of a Post Office branch under
a Traditional Contract
Traditional Contract
Contract for the operation of Post Office branches, signed prior
to the introduction of Local and Main agreements. Traditional
contracts include:
Subpostmasters Contract; Community Subpostmasters
Contract; Modified Subpostmasters Contract; Franchise
Agreement; Franchise Independent Retailer Agreement;
Satellite contract; Outreach Agreements; Company Operated
Contract; Local Funded; Paystation Direct Settlement; PO
Essential;
Temporary Subpostmasters Contract
Transaction Correction
Transaction Corrections are sent to the branches via their
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Horizon system when a discrepancy has occurred in their
accounting or where a branch is considered liable for
payment processing failures such as negligent acceptance
of counterfeit currency.. A discrepancy may not have arisen
in branch but a loss has been identified at some point which
is attributable to the specific branch. These are sent out by
teams within Finance Service Centre who deal with various
clients/products.
Transactional Debt Refers to debt incurred in branch. Usually created by a
Transaction Correction or a Branch Discrepancy which has
occurred in the office accounts at branch trading.
3.0 Introduction and purpose
3.1 In order for POL to be modernised and sustainable it is vital that it works to prevent
and minimise financial loss, and mitigate the impact of financial loss on POL and the
network. Aside from the direct cost to POL of incurring losses, some of which are
ultimately written off, all losses involve administrative costs in dealing with recovering
the debt and with the errors that cause them.
3.2 This policy is designed to provide clear and consistent guidelines and processes for
POL to recover transactional and non-transactional debt incurred whilst in service by
Postmasters of all Post Office branches whether they are still in service or have
subsequently resigned.
3.3 Process charts and guidance notes for dealing with these requests are included in
Part 2 (Section 3.0) of this policy.
3.4 Standard letters (inclusive of those which are sent via Finance System and
documents are included in Part 2 (Section 4.0) of this policy.
4.0 Background
4.1 From a purely contractual perspective the Postmaster of a Post Office branch is
responsible for:
« Making good any loss of Post Office cash and stock without delay.
e Making good any losses incurred whilst operating under their respective
contractual agreements that come to light following termination of the agreement.
e All losses incurred through their own negligence, carelessness or error and also
for losses caused by their Assistants.
4.2 To ensure that this policy is consistent with the contractual relationships between POL
and the Postmasters it is designed to clarify circumstances where mitigation may be
appropriate and to provide a clear framework of repayment options, where immediate
repayment is not possible.
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5.0 Right of recovery of sums due
Traditional contracts
5.1 POL has a common law right to set off sums owed by the Subpostmaster/Franchisee
to POL against some payments made by POL to the Subpostmaster/Franchisee.
NT Agreements
5.2 Where money is owed by an Operator to POL or any other member of the Royal Mail
Group whether that money is owed under an Existing Contract or lease of premises or
otherwise, POL at its own discretion may recover all of that money from any sum due
to the Operator under the NT Agreement or the Existing Contract, including their
remuneration fees or any termination payment owing to Operators leaving the Post
Office network. This right does not affect POL’s right to require an Operator to make
good any deficiencies identified through the late account procedure and/or repay any
other debts due. Also note that POL has made a business decision that sums
owed by the Operator cannot be recovered from funds POL releases to the
Operator under the Network Transformation Programme namely investment
payments, or conversion or transition payments.
6.0 Repayment of outstanding debt
6.1 The contractual position is that Postmasters should repay the debt immediately. POL
understands that in some circumstances immediate repayment of the debt is not
always possible. It is within POL’s interests to ensure the continuation of Post Office
services and branches, by motivating Postmasters to repay debt whilst continuing
service, and where appropriate limiting the risk of resignation or notice of termination
by an Postmaster whilst taking steps to recover the debt.
6.2 Therefore there will be circumstances in which POL will give due consideration to
offering one or both of the following repayment options to Postmasters:
e Repayment of full amount in one instalment.
« Repayment plan where Postmaster proposes a reasonable repayment plan up to
12 months.
Each repayment option is considered in turn below.
6.3 Repayment of full amount in one instalment
6.3.1 The default option for repayment of debt should be in full either via direct payments or
by deducting amounts from fees/remuneration. Note that the priority order for
payment options is to be defined as card payment, automatic transfer (bacs or chaps
payment), one deduction from remuneration, with the last option being payment via
cheque.
6.4 Postmaster proposes a reasonable monthly repayment plan up to 12 months
6.4.1 Postmasters will not always be able to repay the debt in one payment. POL will
consider reasonable repayment plans suggested by Postmasters. Postmasters must
provide a reason for why they are proposing the repayment plan as opposed to
paying the amount in full.
6.4.2 The Postmaster can propose to repay a debt on a monthly basis over a maximum
period of 12 months either via direct payments or by deducting amounts from
fees/remuneration. Note that the priority order for payment options is to be defined as
card payment, automatic transfer (bacs or chaps payment) with the last option being
deduction from fees/remuneration over the shortest possible period (see Fig 1 below).
Further note that the repayment plan will commence from the date of the next
remuneration payment following the date that POL signs the repayment plan as sent
to the Postmaster (subject to remuneration cut off dates).
6.4.3 In cases where the monthly instalments would be insufficient to repay the debt over
the agreed repayment period, a lump sum will be required from the Postmaster to
repay the balance and this must be received prior to the end date of the repayment
plan in cleared funds.
6.4.4 For transactional debt only one instalment plan can be in place at any time. This
should be confirmed in writing to the Operator, using Standard Letter D, when the
initial repayment plan is established. Following repayment — no further instalment
plans will be allowed for a further 12 month period. If the Postmaster incurs a further
transactional debt which he has settled centrally, the debt shall be added to any
existing instalment plan using Standard Letter K or I and is payable in one payment by
the next month. The 12 month period would commence from the date of the final
payment being paid on the previous instalment plan. Details of when the last
repayment plan was repaid is to be included on the concurrence report issued by the
Agents Accounting Team. Should a Postmaster appear on the report whilst they have
a repayment plan in place or in the twelve month period after repayment of a plan, the
Contract Advisor should request full repayment. A conversation must be conducted
with the Operator to assess the financial position/problems being experienced at the
branch.
6.4.5 Where the Postmaster has agreed to repay the debt any repayment plan should be
recorded in writing, using Standard Letter D. The letter will state the agreed sum due,
when instalments are to be paid and for how much. The letter should also expressly
reserve all of POL’s rights and remedies under the contract. POL and the Postmaster
should then sign off the plan as having been agreed. Note that agreement is not
required to deduct the amount from fees/remuneration where the Postmaster has
failed to repay the debt subsequent to warning from the Contract Advisors (See
Process Chart A). In such cases Standard Letter E or F can be used to communicate
the arrangement to the Postmaster.
6.4.6 Note that where the Postmaster proposes a repayment plan of beyond 12 months it is
at the discretion of the Agents Contract Deployment Managers, in consultation with
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the respective Contract Advisor, to approve or reject such a request subsequent to
assessment of the circumstances (see Process Chart D). Proposals to repay beyond
12 months should only be assessed in exceptional circumstances by the Agents
Contract Deployment Managers and Contract Advisors, where a 25% monthly
deduction from fees/remuneration does not settle the debt within a 12 month period
and a full analysis of the Postmaster’s income and expenditure demonstrates that the
repayment of a debt within a 12 month period would put the Basic Business and/or
Branch at serious risk of forced closure due to the financial detriment caused by the
instalment plan. The instalment shall not exceed 60 months. Pro forma A shall be sent
by the Contract Advisor to the Postmaster for completion to enable the Contract
Advisor to assess the current financial position of the Postmaster. POL can also
request the Postmaster to carry out a credit check and to provide a copy of the report
to support their case.
Fig 1 - Deduction from fees/remuneration
a. Where direct payment is not made by card payment or automatic transfer (bacs or chaps
payment), the debt can be paid by deducting amounts from the Postmaster’s
fees/remuneration over the agreed repayment period. Where the debt amount exceeds
£1000.00, the Agents Accounting Team will send out a concurrence report to Contract
Advisors, seeking concurrence to commence collection of this outstanding debt by
deduction from remuneration.
b. In determining the amount to be deducted from fees/remuneration (DFR), POL must
consider the circumstances of the Postmaster’s branch including its fees/remuneration
for the previous 12 months and the term remaining on the Postmaster’s agreement (this
is of particular relevance where a Postmaster has given notice to terminate in
accordance with his respective Agreement).
c. Once the above considerations have been made POL will calculate the level of
deduction. The maximum amount that can be deducted each month is 25% of the
monthly fees/remuneration, unless the Postmaster voluntarily offered more.
d. In cases where the monthly instalments would be insufficient to repay the debt over the
agreed repayment period, a lump sum will be required from the Postmaster to repay the
balance and this must be received prior to the end date of the repayment plan in cleared
funds. Where the Postmaster is still unable to repay the outstanding balance POL
should seek legal advice to consider the options set out below, at Section 11.0, to
secure the debt.
e. If the case involves a pluralist Postmaster the percentage of fees/remuneration deducted
is to be calculated in the aggregated fees/remuneration for all branches operated by the
Postmaster. Similarly if it is a temporary Postmaster with more than one branch the
percentage would be calculated on the aggregated fees/remuneration for all branches,
a. Lump sum payment - via casn, cheque, BACS/CHAPS, postal order or dept
card.
b. Standing order - over a period agreed with POL. Where this option is agreed the
former Postmaster will be required to complete and submit pro forma B - income
and expenditure form.
c. Recovery from sums due — Where Postmasters decide to leave the Post Office
Network under the Network Transformation Programme, POL can deduct monies
due to it from the Postmaster’s compensation payment.
d. Recovery from third party — Some former Postmasters will appoint a third party
(e.g. Payplan) to consolidate all of the former Postmaster’s debts. The third party
will then allocate repayment to the various creditors. This will likely involve a
discount to the full sum due.
7.2 In the circumstance that POL successfully pursues legal routes for recovering debt,
recovery may be via cheques received from various County Courts to reduce the
former Postmaster’s debt.
8.0 Pluralist Postmasters and multiple partners
8.1 In the case of pluralist Postmasters and multiple partners, POL will consider the
aggregated remuneration of all of the pluralist’s or multiple partners’ branches as
opposed to the individual position of the site where the loss has occurred.
9.0 Death in service
9.1 The recovery of debt from a Postmaster who has died in service will be dealt with by
the Former Agents Debt team. It is important to note that each case must be treated
with sensitivity and due diligence. Where POL has contracted with a company, as
opposed to an individual, the branch may be able to continue operating. In such an
instance POL will continue to deploy its business as usual policy.
9.2 The Former Agents Debt team will write (recorded delivery) to the next of kin to notify
them of the outstanding debt amount and requesting repayment, giving 21 days to
respond. If a response is received, repayment details are discussed with the next of
kin. If no response is received the Former Agents Debt team will research whether
the address for the next of kin is correct or whether another contact within the
Postmaster’s family is available. If the address is correct and no response has been
received a second letter is sent out to the next of kin, giving 14 days to respond.
Subsequent to this if no response is received a third letter is sent out, giving 7 days to
respond. Further failure to respond prompts the requirement to send a referral to
POL’s legal representatives for further action.
9.3 Note that if POL was unsuccessful in recovery, the Former Agents Debt team will
weigh up the cost effectiveness of pursuing the debt prior to referring it to POL’s legal
representatives.
9.4 In regards the repayment options available to former Postmasters refer to section 8.0
above.
10.0 Risk register/Branch profile
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10.1 Postmasters that fall into the following categories are to be highlighted by Contract
Advisors on the branch risk register/branch performance profile as being potentially a
higher risk as they are to not able to repay outstanding losses in full:
a) Postmasters that cannot pay within 12 months and/or need a lump sum to settle
the debt.
b) Postmasters on a current repayment plan.
10.2 The Security team will be notified via the DFR Report of this information.
11.0 Securing the debt
11.1 There may be circumstances where POL wants extra comfort that it can recover
losses incurred by securing the debt, particularly where there are concerns about the
Postmaster’s accounts or where there is the risk that the Postmaster may leave the
network. POL loses significant amounts of money to former Postmasters.
11.2 The debt may be secured in two ways:
a. Guarantees (proactive) — under the Local and Mains Post Office agreements
Operators operating as a company are obliged to provide guarantees to secure the
performance of the Operator’s obligations under the agreement, where the
company has existed for less then three years, or if the company is deemed a
financial risk. It is important that POL explains clearly to the guarantor that they will
be liable for the debt. The Guarantees in Company to Company relationships
policy should be referred.
b. Charges on property (reactive) - POL may consider securing the debt against
property of the Postmaster by placing a charge on their property. This measure
should not be implemented without informed advice from Legal Services
11.3 The Postmaster should obtain independent legal advice before providing a
Guarantee or a Charge. POL should obtain an Independent Legal Advice (“ILA”)
certificate confirming this. This will minimise the risk of the Guarantee or Charge being
set aside.
12.0 Write offs
12.1 Decisions in respect of write-offs are not taken by groups but are the responsibility of
individual managers, who bear P&L accountability for those decisions. The reasons
for a write-off must be fully documented and may be subject to audit.
12.2 The Network Directorate may write off against it cost centre, in which case the
following authorisation levels apply:
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Up to £5,000 Agents Contracts Deployment Manager or
BAU Regional Manager
Up to £25,000 Head of Network Services or Head of
Network Operations
Up to £100,000 General Manager Network Agency Sales,
Services & Transformation
£100,001+ Network and Sales Director
12.3 Alternatively, FSC may write off debts
authorisation limits below will apply:
against its cost centre , in which case the
Up to £1,000 Team Leader
Up to £5,000 Senior Manager
Up to £100,000 Head of FSC
£100,001+ Finance Director
write-offs are as follows:
12.4 For write-offs pertaining to debt owed by former Postmasters the authority limits for
Up to £1,000 Former Agents Debt Team Leader
Up to £15,000 Relationship Manager
Up to £25,000 Former Agents Debt Team Senior Manager
£25,001+ Head of FSC
13.0 Debt disputes -Transactional debt
13.1 POL acknowledges the potential financial impact and stress that may be caused by
unexpected Transaction Corrections or
Branch Discrepancies. An effective dispute
resolution process is essential to ensure that settled centrally debts are not recovered
from Postmasters without reasonable time to investigate, challenge and resolve
individual amounts.
13.2 There are two routes by which Postmasters might instigate the dispute process:
« Transaction Corrections
e Branch Discrepancies
13.3 Transaction Corrections
10
13.3.1 Branches should contact the Transaction Correction issuer within 7 days of
acceptance at branch to challenge the evidence provided to support the Transaction
Correction wherever possible. Where time permits prior to Branch Trading, branches
should challenge prior to acceptance.
13.3.2 If the challenge is accepted by POL in full or part at this stage, a compensating
Transaction Correction will be issued to close the dispute.
13.3.3 On receipt of supporting information the issuing team will suspend the debt recovery
process, if the Transaction Correction was settled centrally, until a response has been
made. Written submissions to the specific team should receive a written response,
within 10 working days, in line with business standards. It is recommended that written
submissions be sent using a priority service.
Transaction Corrections where there is insufficient time to investigate prior to Branch
Trading roll over.
13.3.4 Branches should contact NBSC GRO i and request further time to
investigate and present supporting information. A reference number will be provided.
13.3.5 Supporting information to support any dispute must then be presented
Postmaster in writing via Special Delivery to Agents Accounting Team (,
ithin 7 days quoting the above reference number.
13.3.6 The Agents Accounting Team will then present to the issuing team who will suspend
the debt recovery process, if the Transaction Correction was settled centrally, until a
written response has been made. FSC will provide an update on the query or a
resolution, within 10 working days.
13.4 Branch Discrepancies
13.4.1 The resolution of branch discrepancies is the responsibility of the branch.
13.4.2 If the Postmaster believes a transaction correcti
appropriate department in FSC via NBSC f It is FSC’s sole
responsibility to update NBSC of any change: ’s contact number.
Supporting information should be presented and resolution then follows the
transaction correction process. It is recommended that this be sent using a priority
service. FSC will provide an update on the query or a resolution, within 10 working
days.
d they should contact the
13.5 Further Review
13.5.1 If the Postmaster believes that the supporting information provided to FSC adequately
supports their dispute but the dispute has not been allowed they should make a
written submission to:
The Relationship Manager
I GRO
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13.5.2 The debt recovery process, if settled centrally, will be suspended pending a written
response.
13.5.3 A written response will be provided, within 10 working days, in line with Business
standards.
13.5.4 All correspondence will be included on the Cloud City for the Network to be able to
view.
13.5.5 Where a dispute is subsequently not upheld, a branch then becomes liable for the
settled centrally debt and no repayment will be made for any debt made good.
13.5.6 The decision of the Relationship Manager is final. Decisions are made at POL’s
discretion.
14.0 Debt Disputes - Non-transactional debt
14.1. Where the Postmaster disputes the amount of an invoice he should raise a query using
email address. The Agents Accounting
Team will then forward on the query to the responsible individual within POL who
raised the invoice. The responsible individual will respond to the Agents Accounting
Team to confirm the amount and will respond to the postmaster accordingly. Where the
Postmaster has successfully disputed an invoice amount (i.e. he has been charged
incorrectly), the responsible individual will send an SDO5 form to the Accounts
Receivable Team who will raise a credit note to offset against the invoice.
PART 2
1.0 Applicability
This policy applies to all contracts types and to dealings between POL and all Postmasters of
Post Office branches.
2.0 Related policies
The following policies require consideration or cross referencing when dealing with the
recovery of in service debt:
Guarantees in Company to Company relationships
Contract breach
12
Burglaries and Robberies
The above list is not exclusive and consideration of other policies may be required depending
on the particulars of each case.
3.0 Implementation procedures
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Process Chart A
Process for recovery of in service transactional debt incurred by an
Postmaster.
[=
cA - Transactional
debt recovery.doc
Process Chart B
Process for recovery of in service non-transactional debt incurred
by an Postmaster.
=)
pcB-
Non-transactional fur
Process Chart C
Process for recovery of in Service debt incurred by a former
Postmaster.
peC - Former
Postmaster debt reco
Process Chart D
Process for agreeing a repayment plan beyond 12 months for the
recovery of in service debt.
ay
pcD - Instalment
plans beyond 12 mon
4.0 Standard letters and documents
Standard Letter A
Statement of debt detailing amount of outstanding transactional or
non-transactional debt.
wl)
sIA - New Statement
V5.0 15 05 2014.doo
Standard Letter B
Reminder of debt, following Standard Letter A, detailing amount of
outstanding transactional or non-transactional debt.
(ul?)
sIB - New Dunning
Doc 04 06 2014.docx
Standard Letter C
Subsequent to voluntary agreement, letter agreeing with
Postmaster that transactional or non-transactional debt will be
deducted from fees/remuneration in one instalment.
wl)
sIC - Dfr Voluntary
single payment.docx
Standard Letter D
Subsequent to voluntary agreement, letter agreeing with
Postmaster that transactional or non-transactional debt will be
deducted from fees/remuneration over a number of instalments.
2)
SID - Dfr Voluntary
instalments.docx
Standard Letter E
Letter of warming to the Postmaster stating that payment will be
taken in one instalment from fees/remuneration.
=)
slE - Dfr Forced
single payment.docx
Standard Letter F
Letter of warning to the Postmaster stating that payment will be
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taken in a number of instalments from fees/remuneration.
wl)
SIF - Dfr Forced
instalments.docx
Standard Letter G
First statement of debt letter to former Postmaster.
a)
SIG - 1st letter to
former Postmasters.c
Standard Letter H
Second letter to former Postmaster reminding of unpaid debt.
fm)
SIH - 2nd letter to
former Postmasters.c
Standard Letter I
Letter of action to former Postmaster subsequent to Standard
Letter I and J.
2)
sil- 3nd letter to
former Postmasters.¢
Standard Letter J
Letter to Postmaster requesting additional information where
request placed to repay the debt beyond a 12 month repayment
plan.
2)
sU - Exceptional
request for Instaimer
Standard Letter K
Letter to Postmaster who has an existing instalment plan in place,
has settled a further transactional debt centrally, and POL is
deducting the further debt from fees/remuneration in one
instalment.
wl)
sik - Dfr Forced
single payment.docx
Standard Letter L
Letter to Postmaster who has an existing instalment plan in place,
has settled a further transactional debt centrally, and POL is
deducting the further debt from fees/remuneration over a number
of instalments.
a)
SIL - Dfr Forced
instalments.docx
Pro Forma A
Income and expenditure form to be sent to a current Postmaster for
completion where he requests to repay a debt beyond 12 monthly
instalments.
a
pfA - Income and
Expenditure Form Exi
Pro Forma B
Income and expenditure form for completion by a former
Postmaster where he requests to repay an outstanding debt via
standing order over an agreed period.
pfB - Income and
Expenditure Former F
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