Beta This part of GOV.UK is being rebuilt – find out what this means

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): example of a lodge certificate (Tax Form B)

This is an example of a Lodge Certificate (Tax form B) for the Heating, Ventilating, Air- Conditioning, Piping and Domestic Engineering Industry WRA. Tax form A can be found at COG930820.

LODGING AWAY FROM PLACE OF RESIDENCE

(Certificate to be signed by employees, other than those covered by zoning arrangements)

From …………………………………………….. to ……………………………………………

I have been living temporarily in lodgings at the following address and incurring extra expenses: ………………………………………………………………………………………………………

………………………………………………………………………………………………………

………………………………………………………………………………………………………

I certify that a lodging allowance payment made without deduction of tax for this period of temporary lodging is in accordance with the National Agreement Clause 16 and satisfies the conditions defined on form A which I have completed.

…………………………………………………….

Signature of Employee

Date ……………………………

*Insert dates for the period for which lodging allowance is claimed.

WARNING TO APPLICANTS

If you make a false declaration on this form or fail to notify any change in your circumstances affecting the claim you have made above, you may be prosecuted. You may also become liable to pay additional tax and NIC. In your own interests you must therefore notify the site office immediately of any change in your circumstances.

This form is published by the HVCA after consultation with HM Revenue & Customs.