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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: involvement of HMRC

HMRC is not a party to any working rule agreement and plays no part in determining either the rules or the rates of payment of allowances, which differ from one agreement to another. As far as possible, though, HMRC seeks consistency in taxation treatment of allowances payable under the various agreements.

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