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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): periodic visits home

Employees lodging away from home, see COG930650, may be paid a fares allowance as described in COG930590 at intervals prescribed by a WRA, in respect of periodic visits home.

The tax and NIC free payment of this allowance does not depend on the employee qualifying for tax and NIC free lodging allowance, see COG930660

Most special taxation arrangements allow for payment to be made without deductions provided the employee has been recruited or transferred in accordance with one of the methods specified in EIM50625.

For lodgings to site payments see COG930650.