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HMRC internal manual

Employment Income Manual

Tax treatment of income from Government and other Public Departments: scope of guidance

The guidance at EIM60710 to EIM60740 relates to official earnings paid:

  • by Government and other Public Departments, out of the public revenue of the United Kingdom or of Northern Ireland, to individuals who hold (or have held) office under, or render services to, such Departments
  • by or through certain Public Departments out of the revenue of any member of the Commonwealth and any part of India or Pakistan, any colony, or any territory under Her Majesty’s protection
  • not out of public revenues, but by certain bodies treated as Public Departments (see EIM60710)
  • not out of public revenues, but to Departmental officials
  • to holders of certain part-time public appointments.

The expression “official earnings” includes salaries, wages, fees, expenses payments, benefits, pensions and retiring allowances. The guidance is arranged as follows:

EIM60710 Bodies treated as Public Departments
EIM60720 Expenses deductions under Section 368 ITEPA 2003
EIM60730 Expenses deductions under Section 336 to 338 ITEPA 2003
EIM60740 Part-time public appointments