Full-time members of fire brigades in Great Britain receive various allowances, in addition to pay. The following allowances are chargeable to tax as employment income (see generally EIM00510 onwards):

money allowances in the nature of extra pay, for example annual retaining fees, turn-out fees or attendance fees, for members who act as retained members (see EIM63620) at another station in their off-duty periods, and allowances to members acting as instructors, mess managers, etc

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