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HMRC internal manual

Employment Income Manual

United Kingdom Warning and Monitoring Organisation

The United Kingdom Warning and Monitoring Organisation (UKWMO) exists primarily to warn the public of:

  • air attack
  • the approach of radioactive fall-out following a nuclear attack.

It is controlled by the Home Office and manned almost entirely by volunteers. There are two categories of volunteers:

  • members of the Royal Observer Corps
  • Warning Officer grades.

Payment of attendance allowances and expenses to these volunteers is not taxable.