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HMRC internal manual

Compliance Operational Guidance

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

You should read background information regarding agency workers at EIM71319.

The agency must adhere strictly to the appropriate WRA for the special tax and NIC arrangements to apply.

Where agency workers are paid travelling expenses and /or lodging allowances the caseworker should check that:

  • the terms and conditions of the appropriate WRA, and
  • the special tax and NIC arrangements
  • have been strictly adhered to, and the agency has followed the procedures at COG930660