Emergency vehicles

Commentary – Tax Reporter ¶416-650 ; Tax Reporter ¶486-700
HMRC Guidance – EIM23600

Fire officers, full-time and part-time

Commentary – Tax Reporter ¶486-720
HMRC Guidance – EIM63610 ; EIM63620 ; EIM63630 ; EIM63640

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