SolvedEIM69900 | Tax treatment of members of the Royal Naval Auxiliary Service (RNAS): organisation: payments to part-time members
From HM Revenue & Customs · Employment Income Manual
Organisation
The Royal Naval Auxiliary Service (RNAS) is a uniformed, general civilian volunteer organisation trained and administered by the Royal Navy.
The full-time members of the RNAS are dealt with at Public Departments.
Payments to part-time members
The following allowances paid to part-time members of the RNAS are not taxable:
training expenses allowance
course and exercise allowance
uniform allowance
travelling and subsistence allowances.