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Official guidance
Compliance Operational Guidance

COG930500 · Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA)

  • COG930510 · Overview
  • COG930520 · Regional variation and site agreements
  • COG930530 · Rules for site based employees
  • COG930540 · Staff employees
  • COG930550 · Agency workers
  • COG930560 · Known agreements
  • COG930570 · Who to contact for advice
  • COG930580 · Obtaining a copy
  • COG930590 · Daily travel payments
  • COG930600 · Action to take on daily travel payments
  • COG930610 · Free transport provided
  • COG930620 · Season tickets
  • COG930630 · Lodgings to site
  • COG930640 · Periodic visits home
  • COG930650 · Lodging allowance
  • COG930660 · Lodging allowance conditions of payment and action required by CIO
  • COG930670 · Lodging allowance action required by the employer
  • COG930680 · Lodge certificates
  • COG930690 · Lodging allowance reimbursement of actual accommodation costs
  • COG930700 · Lodge payments paid direct by employers
  • COG930710 · Lodging allowance retention of rooms allowance
  • COG930720 · Action required when retention of rooms allowance paid
  • COG930730 · Caravan accommodation provided by employer
  • COG930740 · Caravan accommodation provided by employee
  • COG930750 · Disagreement on caravan accommodation payments
  • COG930760 · Holiday pay
  • COG930770 · False claims or false payments
  • COG930780 · Action required where a WRA operated
  • COG930790 · Recovery where a WRA operated
  • COG930800 · WRA not operated
  • COG930810 · Example of types of allowances and conditions for payment
  • COG930820 · Example of a lodge certificate (Tax Form A)
  • COG930830 · Example of a lodge certificate (Tax Form B)
  1. Supporting guidance: employer compliance guidance by subject area: contents
  2. Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): contents

COG930500 | Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): contents

From HM Revenue & Customs · Compliance Operational Guidance

Contents33 entries

  1. COG930510Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): overview
  2. COG930520Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): regional variation and site agreements
  3. COG930530Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): rules for site based employees
  4. COG930540Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): staff employees
  5. COG930550Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): agency workers
  6. COG930560Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): known agreements
  7. COG930570Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): who to contact for advice
  8. COG930580Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): obtaining a copy
  9. COG930590Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): daily travel payments
  10. COG930600Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): action to take on daily travel payments
  11. COG930610Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): free transport provided
  12. COG930620Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): season tickets
  13. COG930630Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodgings to site
  14. COG930640Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): periodic visits home
  15. COG930650Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance
  16. COG930660Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance conditions of payment and action required by CIO
  17. COG930670Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance action required by the employer
  18. COG930680Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodge certificates
  19. COG930690Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance reimbursement of actual accommodation costs
  20. COG930700Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodge payments paid direct by employers
  21. COG930710Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodging allowance retention of rooms allowance
  22. COG930720Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): action required when retention of rooms allowance paid
  23. COG930730Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): caravan accommodation provided by employer
  24. COG930740Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): caravan accommodation provided by employee
  25. COG930750Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): disagreement on caravan accommodation payments
  26. COG930760Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): holiday pay
  27. COG930770Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): false claims or false payments
  28. COG930780Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): action required where a WRA operated
  29. COG930790Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): recovery where a WRA operated
  30. COG930800Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): WRA not operated
  31. COG930810Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): example of types of allowances and conditions for payment
  32. COG930820Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): example of a lodge certificate (Tax Form A)
  33. COG930830Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): example of a lodge certificate (Tax Form B)
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