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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): action required where a WRA operated

Whilst the amounts paid and deductions due vary slightly for each WRA the main allowances which the Caseworkers will check are:

Where an employer operates a WRA you should

  • obtain a copy as outlined in COG930580 
  • check that

    • the sums paid conform with the approved rates
    • the WRA conditions, to entitlement have been satisfied and
    • the special tax and NIC arrangements have been fully complied with
  • examine

    • any documentary evidence of the method of recruitment or transfer
    • completed lodge certificates

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)