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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: qualifying conditions

The application of the working rule agreement taxation procedures for site-based staff employees is subject to certain conditions in the following main areas:

  • operation of a working rule agreement on the same site (see EIM71314)
  • working conditions (see EIM71315)
  • payments of daily travel allowances (see EIM71316)
  • payments of lodging allowances (see EIM71317).