EIM71319 - Tax treatment of working rule agreements: agency workers
Where construction industry workers are supplied by agencies to work on sites, and they are employed within the terms of a working rule agreement, then payment of travel and lodging, etc. allowances may be made to them in accordance with the relevant agreement. In this situation, the taxation procedures outlined in EIM71300 to EIM71318 will apply.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)