Employment income: dirty money
Section 62 ITEPA 2003
Dirty money is the term given to payments made in some industries to employees who work in exceptionally dirty or unpleasant conditions or in confined spaces, for example in the ship repairing industry.
Dirty money is extra pay which is taxable as earnings within Section 62 ITEPA 2003 (see EIM00515).
As regards claims to expenses, see EIM32515.