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. 

On this page, we look at some of the more common benefits-in-kind that you are likely to come across. We also explain how you work out the value of the taxable benefit. 

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.

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.

Seasonal work is work that is only available in certain seasons. This may include certain kinds of farm work, such as picking strawberries, or work in the hospitality trade in holiday destinations. People who do seasonal work are known as seasonal workers. These can include migrants who come to ...