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HMRC internal manual

Tax Credits Technical Manual

Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Crown Employee Foreign Service allowances

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item11B)

Payment of an allowance to a person in employment under the Crown for which no liability to income tax arises by virtue of section 299 of the ITEPA 2003