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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): obtaining a copy

If you encounter an unfamiliar WRA or taxation guide you should obtain a copy for the office library.

Where these cannot be supplied by the employer, copies of WRAs or taxation guides (if one is published) are normally available at a small cost from the appropriate employer’s association office.

Where an employer makes payments to employees under a WRA you should

  • ask for and include in the review papers

    • a copy of the rates and conditions for payment as described by the WRA, and
    • the tax and NIC guide currently being used by the employer.

Alternatively you should take relevant extracts and file these within the review papers.

For further advice see COG930570.