EIM69900 - Tax treatment of members of the Royal Naval Auxiliary Service (RNAS): organisation: payments to part-time members

Organisation

The Royal Naval Auxiliary Service (RNAS) is a uniformed, general civilian volunteer organisation trained and administered by the Royal Navy.

The full-time members of the RNAS are dealt with at Public Departments.

Payments to part-time members

The following allowances paid to part-time members of the RNAS are not taxable:

• training expenses allowance
• course and exercise allowance
• uniform allowance
• travelling and subsistence allowances.