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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of working rule agreements: site-based staff employees: qualifying conditions: condition 3

Daily travel allowances

As regards payments of daily travel allowances:

  • the payments must be at the same rates and subject to the same conditions as apply to payments of travelling allowances to operatives. Any excess over the rates payable to operatives is taxable.
  • all payments for travelling time are taxable.