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

HMRC internal manual

Employment Income Manual

Tax treatment of working rule agreements: site-based staff employees: extension of arrangements

Working rule agreements entitle site-based operatives to payments of travel and lodging, etc, allowances, and the procedures described at EIM71300 to EIM71310 refer to taxation of such allowances in the hands of operatives. These special taxation procedures also cover site-based staff employees subject to various conditions. See: