»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp special tax procedures for working rule agreements only apply to the payment of travel and lodging allowances. »Ê¹ÚÌåÓýapp special arrangements do not extend to benefits in kind (for example, the provision of travel vouchers, the use of a company car or van etc.), therefore the normal rules for taxing benefits in kind apply.

For a list of the working rule agreements for which special taxation procedures have been established see EIM71320. »Ê¹ÚÌåÓýappse procedures can operate only where the employer makes payments in strict accordance with the terms and conditions of the working rule agreement. »Ê¹ÚÌåÓýapp employer need not be a member of the relevant employer’s federation, nor do the employees have to belong to the trade union concerned. Payments made outside the framework of a working rule agreement must be dealt with for tax purposes as described in EIM10070 and in the Employer’s Further Guide to PAYE and NICs.