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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): recovery where a WRA operated

Where an employer has operated a WRA but

  • the WRA conditions for payment have not been fully met, or
  • the rate paid is in excess of that prescribed by the WRA, or

an employer has not fully complied with the special tax and NIC arrangements, you should

  • seek explanations from the employer
  • explain to the employer

    • the correct procedure for the future and
    • how to make any necessary open year adjustments COG906520 
  • seek recovery for closed years, where appropriate, on amounts which exceed any allowable sum as detailed in the WRA.

If the employer will not negotiate settlement you should tell the employer that

  • recovery would be pursued by issuing Regulations 80 Determinations and/or Section 8 NICs Decisions
  • this formal route does not take any account of the special tax and NIC arrangements under the WRA and the whole of the payment would be included in the Determination or Decision and
  • in any appeal hearing only the strict legal position would be considered.