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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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 EIM71300to 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:

  • EIM71312 for a definition of site-based staff employees
  • EIM71313 to EIM71317 for the qualifying conditions.