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

HMRC internal manual

National Insurance Manual

Class 1 NICs: Expenses and allowances: Police rent allowances

Do not include in gross pay rent allowances paid in respect of duties performed away from the officer’s permanent workplace, unless there is a continuous period of duty at the temporary workplace for a period of more than 24 months duration. (See NIM06270)