SE71304 - Tax treatment of Working Rule agreements: consequences for employees up to 1997/98

For years up to and including 1997/98 it will usually be to the employee's advantage to accept that payments made to him under a Working Rule agreement should be dealt with in accordance with the nationally agreed taxation procedures for that agreement.

Exceptionally, however, an employee may wish his allowances to be considered for tax purposes in accordance with general principles (see SE10070 and SE31600 onwards).

For 1998/99 and subsequent years, when new legislation for travel and subsistence was introduced, see SE71305.