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

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Tax treatment of people employed in the prison service: general


The guidance relating to the tax treatment of members of the prison service is arranged as follows:

### Guidance ### Topic
EIM68310 Living accommodation provided by the prison authority
EIM68320 Rent allowances
EIM68330 Designated dog handlers: claims for travelling expenses