Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): 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. 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.