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HMRC internal manual

Compliance Operational Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 May 2024 - See all updates

COG930500 - Supporting Guidance: employer compliance: guidance by subject: working rule agreements (WRA): contents

  1. COG930510
    Overview
  2. COG930520
    Regional Variation and Site Agreements
  3. COG930530
    Rules for site based employees
  4. COG930540
    Staff Employees
  5. COG930550
    Agency Workers
  6. COG930560
    Known Agreements
  7. COG930570
    Who to Contact for Advice
  8. COG930580
    Obtaining a Copy
  9. COG930590
    Daily Travel Payments
  10. COG930600
    Action to Take on Daily Travel Payments
  11. COG930610
    Free Transport Provided
  12. COG930620
    Season Tickets
  13. COG930630
    Lodgings to Site
  14. COG930640
    Periodic Visits Home
  15. COG930650
    Lodging Allowance
  16. COG930660
    Lodging Allowance Conditions of Payment and Action Required by CIO
  17. COG930670
    Lodging Allowance Action Required by Employer
  18. COG930680
    Lodge Certificates
  19. COG930690
    Lodging Allowance Reimbursement of Actual Accommodation Costs
  20. COG930700
    Lodge Payments Paid Direct by Employers
  21. COG930710
    Lodging Allowance Retention of Rooms Allowances
  22. COG930720
    Action Required when Retention of Rooms Allowance Paid
  23. COG930730
    Caravan Accommodation Provided by Employer
  24. COG930740
    Caravan Accommodation Provided by Employee
  25. COG930750
    Disagreement on Caravan Accommodation Payments
  26. COG930760
    Holiday Pay
  27. COG930770
    False Claims or False Payments
  28. COG930780
    Action Required Where a WRA Operated
  29. COG930790
    Recovery Where a WRA Operated
  30. COG930800
    WRA Not Operated
  31. COG930810
    Example of Types of Allowances and Conditions of Payment
  32. COG930820
    Example of a Lodge Certificate (Tax Form A)
  33. COG930830
    Example of a Lodge Certificate (Tax Form B)