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.