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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): staff employees

An employer in the construction and allied industries may extend the special tax and NIC arrangements for a particular WRA to travelling and lodging payments made to staff employees where they work alongside site based employees under broadly the same conditions.

Further information can be found at EIM71312 - EIM71317.