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HMRC internal manual

National Insurance Manual

NIM32006 - Special Cases: Class 1 - HM Forces: Earnings exclusions

Regulation 143 SSCR 2001

The earnings of serving members exclude:

  • Emergency Service grants
  • Bounties in recognition of liability for immediate call-up in times of emergency
  • Gratuities at the end of a voluntarily-undertaken further period of service
  • Payments in lieu of food and drink normally supplied in kind to members of the armed forces
  • Contributions to mess expenses