Bravery awards

Categorisation of earners

Class 1 contributions

Class 1 exclusion

Council tax

Operational allowances

Travel vouchers

Continuity of education allowance

Council tax relief

Death on active service, exemption requirements

Death on active service, inheritance tax

Deemed non-employment

Designated international headquarters


Visiting forces

Disregarded employment

Disregarded income

Early departure scheme payment

Early departure schemes

Early departures lump sums

Earnings-related contributions paid after due date

Employer-financed retirement benefit schemes excluded benefits

Gratuity earnings scheme

Independent inquest advice services

Personnel tuition fees

Settlement commutation and resettlement grants scheme

Establishments and organisations

Estates exempt from estate duty

Estates exempt from inheritance tax

Excluded payments



Accommodation allowances

Exemptions from tax

Food, drink and mess allowances

General provision


Hire cars for disabled persons

Incapacity benefit

Individual learning accounts

Inheritance tax

Active service, death on

Visiting forces and staff of international military headquarters

International headquarters

International military headquarters, exemptions from tax

Leave travel expenses

Leave travel facilities

Lump sums for early departure scheme

Merchant Navy reservists

Mess/dining allowances

Operational allowance



Death due to military or war service

Relevant benefits

Personal reliefs for goods permanently imported from third countries

Redundancy payments


Reserve and auxiliary forces

Exempt income



Taxable payments

Residential accommodation

Royal Navy Auxiliary Service

Royal Observer Corps


Termination payments

Termination payments and benefits

Treatment as present in Great Britain

Uniform allowances

United Kingdom Warning and Monitoring Organisation


Visiting forces

– see also Visiting forces

Allied headquarters

Civilian component of

Designated, meaning

Emoluments paid to


Tangible movable property of

Visiting forces and staff of designated allied headquarters, exemption from tax

Visiting forces and staff of international military headquarters


Within PAYE

Wounds and disability pensions