��Ƶ

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Status of particular occupations determined by statute / E4.227G Status of serving members of HM Forces and Crown servants

E4.227G Status of serving members of HM Forces and Crown servants

Personal and employment tax

A serving member of HM Forces or a Crown servant is treated as employed in Great Britain throughout their period of service, irrespective of where they may from time to time be posted. This treatment applies for both income tax¹ and NIC purposes ².

'HM Forces' and 'serving members' thereof

HM Forces comprise the following establishments and organisations under the control of

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

B3.325 General exclusions—first-year qualifying expenditure

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

A1.810 Limitation

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.412 CFCs—excluded territories exemption