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HMRC internal manual

Employment Income Manual

Tax treatment of fire officers: part-time fire officers (retained members): taxable allowances

Various allowances paid to part-time members, known as “retained members”, are chargeable to tax as employment income (see generally EIM00510 onwards).These allowances include:

  • retaining fees
  • turn-out fees
  • attendance fees and other fees for additional duties
  • payments of compensation for loss of remuneration in their other occupations
  • retirement gratuities
  • long service bounty payments (see EIM63630).

Voluntary members are paid at an hourly rate for periods of duty and, in addition, may receive compensation for remuneration lost. Such payments are taxable and fire brigades will make a return of payments made to an individual where they exceed £50 in any year.