In these troubled times, where the Regular Army is vastly overstretched, I thought it best to offer a cautionary tale... If you are offered the chance to work in support of the Regular Army on MTDs monday to Friday for an extended period, carefully consider the implications for your income tax payments. I approached HMRC about having to pay BR tax (22%) since I had quit my civvy job to do more or less full time supporting the Regular Army on MTDs. HMRC at Cardiff advised me all I needed was to obtain the PAYE code for my employment in order to receive a rebate (as TA was now my only source of employment). After 3 months of asking, 3 weeks ago I finally managed to obtain a PAYE and contacted HMRC with it. Today I contacted them again to ask what progress had been made, and here's the rub... TA pay regardless of whether it is your only employment, can only be tax at basic rate (BR) unless you're still in fulltime education! Regardless of how many hours, days, months you work. There is no legislation, no room for negotiation because Glasgow are not equipped to deal with any tax coding other than BR. Furthermore, you cannot get the money back unless you have no other employment (whatsoever) in that tax year. You can claim a partial refund at the end of the financial year if you contact HMRC with your PAYE reference and payroll number (regimental number, usually). If you start a new job, you can have your yearly allowances set against that job but you won't get any money back in the form of a rebate from your TA pay. If you add to this, the lack of pension (and other benefits), the fact that you will be working side by side with someone of equivalent rank who is earning considerably more than you, the sheer difficulty in actually getting paid regularly for the work you have done, the lack of support and advice available when things go wrong, not to mention the disruption it will cause to your family and civilian career, I would certainly think twice about doing this again. So, to summarise...think twice if it's offered, it may be more hassle than it's worth!