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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodgings to site

Employees lodging away from home COG930650 may qualify for daily travel payments described at COG930590 particularly where the site is some distance from the lodgings.

In these circumstances fares allowances

  • are normally calculated using the rates specified in the WRA, and
  • are subject to the special tax and NIC arrangements in that any payments for an initial threshold distance should be included in gross pay.

For periodic visits home see COG930640.