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EIM71313 | Tax treatment of working rule agreements: site-based staff employees: qualifying conditions

From HM Revenue & Customs · Employment Income Manual

The application of the working rule agreement taxation procedures for site-based staff employees is subject to certain conditions in the following main areas:

  • operation of a working rule agreement on the same site (see EIM71314)

  • working conditions (see EIM71315)

  • payments of daily travel allowances (see EIM71316)

  • payments of lodging allowances (see EIM71317).