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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of members of the Royal Observer Corps (ROC): organisation: payments to part-time officers and observers


The Royal Observer Corps (ROC) is a uniformed civilian organisation. Its personnel consists of full-time officers, part-time officers and part-time observers.

The full-time officers are dealt with at Public Departments.

Payments to part-time officers and observers

Annual grants, proficiency grants, attendance allowances, travelling and subsistence allowances and uniform allowances payable to part-time officers and observers are not taxable.