Back-pay owed to you from a previous period, such as a pay rise applied retrospectively. Arrears are taxable in the period they are paid.
Not sure your deductions are correct?
Related guides
Army Pay Scales 2026/27: Full Rates by Rank + LSA Levels
British Army pay for 2026/27 - Private to WO1, 2Lt to Colonel, the 14.5% X-factor, trade supplements and Longer Separation Allowance levels, with AFPRB sources.
Read guideNHS Pay Bands 2026/27: Salary and Take-Home by Band
Every NHS pay band and step for 2026/27 after pension, tax and NI: Band 5 entry is £32,073 and about £2,040 a month, the top of Band 6 about £2,866.
Read guide