EIM71311 - Tax treatment of working rule agreements: site-based staff employees: extension of arrangements
Working rule agreements entitle site-based operatives to payments of travel and lodging, etc, allowances, and the procedures described at EIM71300 to EIM71310 refer to taxation of such allowances in the hands of operatives. »Ê¹ÚÌåÓýappse special taxation procedures also cover site-based staff employees subject to various conditions. See: