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. 

If you are an employee and you pay for travel expenses that are related to your job, but these are not reimbursed by your employer, you might be able to get tax relief. This is a complex area, but we cover the main points below.

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. 

Your employer may provide you with benefits or pay expenses or reimburse them, but these expenses payments and benefits are not always taxable. We explain which ones are non-taxable below.

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.

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