Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance retention of rooms allowance
Many WRAs provide for the payment of retention of rooms allowance (retainers) to employees for expenses incurred in retaining rooms or accommodation when left unoccupied
- at weekends, or
- during recognised holiday periods
To qualify for a retainer the employee must be eligible for lodging allowance payments COG930660.
HM Revenue & Customs does not normally require employers to obtain evidence from employees of actual expenditure.
The checks you should make are at COG930720.