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KEITH M GORDON explains the tax rules that apply to members of the armed forces


  • A review of the allowances and tax exemptions.
  • Residence status ITEPA 2003 s 15 and s 27(1) and tax on earnings.
  • Overseas forces personnel working in the UK and ITEPA 2003 s 303.
  • Termination payments and ITEPA 2003 Pt 6 Ch 3.
  • ITEPA 2003 s 638 exemptions for some forces pensions.
  • Capital gains tax and inheritance tax exemptions.

Despite risking their lives to protect the country members of the armed forces are still subject to tax on their income.

However as with many occupations there are special rules and circumstances that should be considered when dealing with the taxation of a serving or former member of the forces.

Any stipend paid by the Crown is taxable as...

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