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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: car allowances

Some police officers receive allowances, identical to those paid to local authority employees (see EIM65815), in respect of the use of their own cars on police business. Where such allowances are paid, apply the guidance in EIM31200 onwards.

Some other officers, particularly Chief Officers, may receive different rates of allowance.