Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Particular benefits: leave travel facilities for the Armed Forces

Section 296 ITEPA 2003

The exemption for leave travel facilities provided for members of the Armed Forces applies to service personnel, except for 2015/16 and earlier those in an excluded employment (see EIM20007).