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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of income from Government and other Public Departments: bodies treated as Public Departments

The bodies treated as Public Departments (see EIM60700, third bullet) include:

  • The Bank of England
  • The Church Commissioners
  • The College of Arms
  • The Ecclesiastical Courts
  • The Elder Brethren of Trinity House
  • The Metropolitan Police
  • The Post Office
  • The University of London.