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

HMRC internal manual

Employment Income Manual

Tax treatment of building and civil engineering employees: travelling allowances: special classes of building and civil engineering employees

Employees whose travelling allowances are governed by agreements other than those to which EIM50610 refers, may receive payments under different rules and at different rates. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)