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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Special kinds of employee / E4.747 Special kinds of employees—Crown employees

E4.747 Special kinds of employees—Crown employees

Personal and employment tax

An allowance paid to a person in employment under the Crown which is certified as representing compensation for the extra cost of having to live outside the United Kingdom to perform the employee's duties is not liable to income tax nor NIC under any enactment¹. For

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B6.749 ATED—property developers

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

B5.301 Intellectual property—overview

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

I5.226 Disposals of QIIPs for consideration

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

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

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

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery