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: awards for meritorious conduct

Police officers may receive monetary awards for meritorious conduct involving acts of gallantry over and above the normal call of duty. These awards are not regarded as chargeable to tax and PAYE should not be applied.