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HMRC internal manual

Employment Income Manual

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

OrganisationThe 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 membersThe 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.