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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): overview

A WRA is an agreement between

  • an employers’ association or federation and
  • the appropriate trade union(s)


  • specifies the working conditions, rates of pay, allowances, expenses and other terms for employees who work in the construction and allied industries
  • applies to site based employees, and
  • has special taxation arrangements, which apply only to the payment of travel and accommodation allowances

    • provided that strict terms and conditions are adhered to by the employer.

HM Revenue & Customs is not in any way a party to WRAs. However Employment Income Technical takes part in discussions with the employers’ associations or federations and gives advice on the tax and NIC treatment of allowances.

The special taxation arrangements cover both tax and NIC and can be used by any employer in the construction and allied industries. The employer does not need to be a member of employers’ association or federation.

In addition to the guidance on the following pages you should

  • familiarise yourself with the guidance in the Employment Income manual at EIM71300 onwards.