EIM71301 - Tax treatment of working rule agreements: involvement of Inland Revenue

The Inland Revenue is not a party to any working rule agreement and plays no part in determining either the rules or the rates of payment of allowances, which differ from one agreement to another. As far as possible, though, the Inland Revenue seeks consistency in taxation treatment of allowances payable under the various agreements.

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