In addition to your regular pay, the armed forces also pay some of the costs you incur as a result of doing your job. Here we look at the tax implications of these additional payments. 

We look at employment expenses and the related tax treatment. If you are an employee, you may incur certain business expenses yourself. The tax treatment depends on whether your employer pays or reimburses you for them and whether they relate to doing your job.

We discuss what help is available for disabled employees in the form of tax relief and exemptions.

Tips can be an important source of income for some low-paid workers, particularly in the hospitality sector, but also in other sectors such as hairdressing and taxi driving. If you get tips (even cash tips), you need to declare them properly for the purposes of tax. Here we explain how tips are ...

On these pages, we look at employment benefits, including reimbursed expenses, how they are valued for tax purposes, and the tax treatment.

This page deals only with income that you get from an employer – employment income. We look at whether the different parts of your employment package are taxable. Income does not have to be in monetary form, such as physical cash or bank payment – it can be payment-in-kind.