More than 100 workers downed tools last week following a dispute with their employer TG Tunnelling Ltd (TGT).
The Enquirer understands the dispute is over lodging allowances for agency workers on the site.
TGT is one of several labour suppliers on the job but it hasn’t been deducting tax from lodging allowances like its fellow suppliers.
HM Revenue & Customs is understood to now be chasing back-dated tax from TGT whose workers could see their tax bills rise.
One site source said: “The lads suddenly heard that they could be on the hook for back-dated tax and facing bigger bills.
“They immediately cabined-up and refused to work.”
Balfour has written to the TGT workers offering to find them independent tax advisers and pay for them.
Balfour is also in discussions with TGT about how to “soften the impact” on workers of demands for back-dated tax.
The offer of help will only be made available to those who return to work with the rest viewed as taking part in unlawful industrial action.