Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to paragraph 2.68 of the Armed Forces' Pay Review Body 46th Report, what discussions he has had with the Chancellor of the Exchequer on tax codes for Reserves; and what steps his Department is taking to review that matter.

Ministry of Defence (MOD) and HM Treasury officials have been working together since 2015 to improve processes for Reservist personnel, particularly for those mobilising from and demobilising back into civilian employment. As a result, new internal procedures have been introduced and guidance and instructions issued.

The MOD will continue to review the impact of this revised guidance on Reservist personnel to ensure the new guidelines are operating effectively and see if any further improvements are required. Current guidance on the rights and responsibilities of Reservists and employers, including payroll reporting, can be found at the following address: https://www.gov.uk/employee-reservist