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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: agency workers

Where construction industry workers are supplied by agencies to work on sites, and they are employed within the terms of a working rule agreement, then payment of travel and lodging, etc. allowances may be made to them in accordance with the relevant agreement. In this situation, the taxation procedures outlined in EIM71300 to EIM71318 will apply.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)