NIM06100 - Class 1 NICs: Expenses and allowances: Police rent allowances

Include in gross pay police rent allowances and any grant paid to cover the income tax paid on the allowance or on the value of the accommodation.

Do not include in gross pay rent allowances paid in respect of duties performed away from the officer’s permanent workplace, unless there is a continuous period of duty at the temporary workplace for a period of more than 24 months duration. (See NIM06270)