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HMRC internal manual

Employment Income Manual

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

Sections 328 and 329 ITEPA 2003Two of the basic rules relating to employees’ expenses (including flat rate expenses) are that:

* expenses can only be set against the earnings from the employment to which they relate (Section 328 ITEPA 2003), and
* the deductible expenses cannot exceed the earnings from that employment (Section 329 ITEPA 2003).See generally 


Special Constables are volunteers, who usually receive no pay for their police duties. It follows that they have no income against which a FRE deduction can be given. In no circumstances should a Special Constable be given a police officer’s FRE allowance in the PAYE code for their full-time employment.

If, exceptionally, a Special Constable receives a bounty, or some other form of remuneration for their police duties, the police authority should apply PAYE to the payment(s) in the normal way. A FRE allowance can then be given in the code for the Special Constable’s police service employment.