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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodge certificates

Employees in receipt of lodge allowances COG930650 must complete a lodge certificate.

A lodge certificate is not a HM Revenue & Customs form.

The minimum information normally required on a lodge certificate is

  • the category under which the employee makes the claim that is

    • dependants, see EIM71308
    • financial commitments, see EIM71310
    • zoning, see EIM71309 
  • the employees permanent address
  • the address of the temporary accommodation or lodgings, and
  • the date and signature of the employee certifying the above details as correct.

Where employees

  • work away for periods of up to six months
  • work on different contracts and sites, and
  • change lodgings

Providing that the lodge certificate is amended to include the details of the

  • site and dates worked, and
  • amended details of the temporary lodgings

HM Revenue & Customs has agreed that a new lodge certificate need only be completed once every six months and not at every change of circumstances.

An example of a lodge certificate in respect of the Heating, Ventilating, Air- conditioning, Piping and Domestic Engineering Industry can be found at COG930820 and COG930830.