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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of members of the police service: general


The system of allowances payable to police officers changed with effect from 1 April 2003. The guidance in the table below relates to the new system. If you need information about the allowances payable before 1 April 2003, please see SE68100 onwards.

The guidance relating to the taxation of allowances and other payments to members of the police service from 1 April 2003 onwards is arranged as follows:

### Guidance ### Topic
EIM68110 Taxable allowances paid to police officers
EIM68120 Non-taxable allowances paid to police officers
EIM68130 Flat rate expenses deduction
EIM68140 Awards for meritorious conduct
EIM68150 Living accommodation provided by police authority
EIM68160 Designated dog handlers: claims for travelling expenses
EIM68170 Car allowances
EIM68180 Arrears of pay on reinstatement