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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): who to contact for advice

For all queries regarding

  • the terms and condition of a WRA
  • the application of the tax and NIC treatment of allowances, or
  • details from the formal taxation guide (where the employer does not hold a copy)
  • the current rates of allowance for the various WRA.

the HO Team Leader can telephone Employment Income Technical on (This content has been withheld because of exemptions in the Freedom of Information Act 2000)