Emergency service workers
Emergency vehicles
Commentary –
Tax Reporter ¶416-650
;
Tax Reporter ¶486-700
Fire officers, full-time and part-time
Commentary –
Tax Reporter ¶486-720
Police officers
Arrears of pay
Commentary –
Tax Reporter ¶486-744
HMRC Guidance –
EIM68180
Generally
Commentary –
Tax Reporter ¶486-740
HMRC Guidance –
EIM32485
;
EIM68110
;
EIM68120
;
EIM68130
;
EIM68131
;
EIM68140
;
EIM68150
;
EIM68160
Pensions
Commentary –
Tax Reporter ¶486-742
HMRC Guidance –
EIM74012