SE71313 - Tax treatment of Working Rule agreements: site-based staff employees - qualifying conditions

The extension of the Working Rule agreement taxation procedures to benefit site- based staff employees is subject to certain conditions in the following main areas:

• operation of a Working Rule agreement on the same site (see SE71314)
• working conditions (see SE71315)
• payments of daily travel allowances (see SE71316)
• payments of lodging allowances (see SE71317)