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

HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of working rule agreements: list of agreements

The working rule agreements for which taxation procedures have been negotiated centrally are listed below. Where rates of travel and lodging allowances paid under these agreements are available, please refer to EIM71325 onwards.

Construction Industry Joint Council (CIJC) (see EIM71325)

Demolition Industry (see EIM71331)

Electrical Contracting Industry (see EIM71326)

Engineering Construction Industry (see EIM71330)

Building and Engineering Services Association (Heating, Ventilating, Air conditioning, Piping and Domestic Engineering Industry) (see EIM71327)

Lift and Escalator Erection, Maintenance and Repair Industry (see EIM71328)

Mastic Asphalt Industry (see EIM71329)

Plant Hire Industry (see EIM71332)

Plumbing Mechanical Engineering Services (England and Wales) (JIB) (see EIM71334)

Power Cable Jointers (see EIM71336)

Refractory Users’ Federation (see EIM71337)

Technical Lighting and Access Specialists (see EIM71338)

Thermal Insulation Industry (see EIM71340).