SE71301 - 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 Revenue seeks consistency in taxation treatment of allowances payable under the various agreements.

The specific taxation procedures to be applied to travel and lodging etc. allowances are handled centrally, and you should consult Employment Income Technical before entering into any discussions on local variations of national arrangements.