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HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: rates of payment of allowances

EIM71320 contains a list of industries for which national working rule agreements have been negotiated and EIM71325 onwards show the most recent rates of allowance that are paid under these agreements, that have been notified to HMRC.

Details of some agreements are also given in the Compliance Operational Guidance (COG) manual.