Overview

Police officers may receive a variety of allowances. The tax treatment of these is considered below.

Mileage payments to police officers using private vehicles for work purposes should be treated in the same way as payments made to any other employees. See ¶432-100ff.

As regards police pensions, see ¶486-742.

For the treatment of arrears of pay made to police officers, see ¶486-744.

For commentary on the use of emergency vehicles, see ¶486-700 (brief summary) or ¶416-650 (fuller coverage).

Taxable allowances

According to HMRC (at EIM 68110) the following allowances that may be paid to police officers are taxable as earnings in the same way as an officer's salary:

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