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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: working rule agreements (WRA): contents
  2. Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodge certificates

COG930680 | Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): lodge certificates

From HM Revenue & Customs · Compliance Operational Guidance

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

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