EIM71311 - Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
Working rule agreements entitle site-based
operatives to payments of travel and lodging, etc,
allowances, and the procedures described at
EIM71300 to EIM71310 refer to taxation
of such allowances in the hands of operatives. These special
taxation procedures also cover site- based
staff employees subject to various conditions.
See:
