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HMRC internal manual

Employment Income Manual

Tax treatment of income from Government and other Public Departments: expenses deductions under Section 368 ITEPA 2003

Section 368 ITEPA 2003

Some people receiving a salary, fees or emoluments paid out of the public revenue may be entitled to an expenses deduction determined by the Treasury under Section 368 ITEPA 2003. Refer any enquiries about these deductions to Public Bodies Group in PD1.