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HMRC internal manual

Employment Income Manual

Tax treatment of members of the police service: non- taxable allowances paid to police officers

The following allowances and expenses paid to police officers, in addition to pay, are not taxable:

  • refreshment, subsistence and lodging expenses, and supplementary rent allowances, paid in respect of duties performed away from the officer’s normal station, except where there is a continuous period of duty at a temporary place for a period exceeding 24 months (see EIM10060 and EIM32110)
  • lodging expenses and supplementary rent allowances paid as a temporary measure on permanent transfer, until such time as the officer is able to move to permanent accommodation at the new station, provided there is a clear intention on the part of the officer to move house (see EIM03140).

When an officer receives a lodging or supplementary rent allowance because he or she is posted temporarily away from their permanent station no liability will arise provided that the temporary posting is not expected to and does not in fact exceed 24 months. If the posting is initially expected to be less than 24 months but it later becomes likely that it will be more, it becomes taxable from the time it becomes likely it will exceed 24months.

  • Removal expenses paid on an officer’s transfer to another place of duty, provided the relevant conditions at EIM03101 to EIM03139 are satisfied
  • detective expenses allowances paid to meet expenses incurred in the performance of police duty
  • as regards supplemental, etc. disablement pensions paid to police officers, see AP1180.