Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of members of the police service: flat rate expenses allowance

For 2008/09 onwards, the flat rate expenses deduction (FRE) for police officers up to and including the rank of Chief Inspector is £140 per year (see EIM32712 for earlier years). The allowance can be given irrespective of whether an officer’s current duties require them to wear a uniform.

Police Community Support Officers wear a uniform which is identical, apart from its insignia, to that of a uniformed police officer. They may also be given the flat rate expenses deduction of £140 per year.

Other police service employees who are responsible for cleaning their own uniforms can be given the £60 deduction set out in EIM32485.

As regards Special Constables, see EIM68131.