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HMRC internal manual

Compliance Operational Guidance

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

Details of the Working Rule Agreements for which tax and NIC procedures have been negotiated centrally can be found at EIM71320.

Generally each team will have copies of the main WRA held in the office library COG930580 for example:

  • Building and Civil Engineering Industries
  • Electrical Contracting Industry
  • Heating, Ventilation, Air-conditioning, Piping and Domestic Engineering Industry
  • National Agreement for the Engineering Construction Industry
  • Plant Hire Industry

In order that caseworkers can familiarise themselves with the format that a WRA can take, an example can be found at COG930810 onwards. The example uses the WRA for the Heating, Ventilating, Air-conditioning Piping and Domestic Engineering Industry.

If required details of the approved rates and taxation provisions for the remaining WRAs listed at EIM71320 can be obtained from Employment Income Technical on (This content has been withheld because of exemptions in the Freedom of Information Act 2000)