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.
- 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.