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

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).