SE60700 - Tax treatment of income from Government and other Public Departments: scope of guidance

The guidance at SE60710 to SE60740 relates to official emoluments paid

• by Government and other Public Departments, out of the public revenue of the United Kingdom or of Northern Ireland, to individuals who hold (or have held) office under, or render services to, such Departments
• by or through certain Public Departments out of the revenue of any member of the Commonwealth and any part of India or Pakistan, any Colony, or any territory under Her Majesty's protection
• not out of public revenues, but by certain bodies treated as Public Departments (see SE60710)
• not out of public revenues, but to Departmental officials
• to holders of certain part-time public appointments.

The expression “official emoluments” includes salaries, wages, fees, expenses payments, benefits, pensions and retiring allowances. The guidance is arranged as follows.