ECH18025 - Working Rule Agreements (WRA): Agency Workers

CIOs should read background information regarding agency workers at EIM71319.

The agency must adhere strictly to the appropriate WRA for the special tax and NIC arrangements to apply.

Where agency workers are paid travelling expenses and /or lodging allowances the ECO should check that

• the terms and conditions of the appropriate WRA, and
• the special tax and NIC arrangements

have been strictly adhered to, and the agency has followed the procedures at ECH18080