Tax relief on travel

Hello, I work as a locum vet. I have a zero-hours contract and fill in shifts on an ad-hoc basis. This involves going to a variety of different vet clinics across southern england, with no regular pattern or one fixed practice I work at. Having read the HMRC guidance, when being paid via PAYE you can claim for travel expenses made from home to temporary workplaces, but not home to a permanent workplace. As I have no permanent work place in this job (just a series of temporary workplaces based on shift availability), am I correct in thinking I can claim tax relief on my travel expenses from home to the various practices I perform locum work at? Thank you.

You can claim relief through your self assessment for these site visits. Do ensure that you keep a full record of each trip[ and associated mileage. 45p mile for 1st 10k miles, 25p thereafter - if you dont charge this to your employer

Hi acurrie

If you meet the conditions at EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace you can claim.

Thank you

Hi HMRC Admin, I am also a locum. I am paid via PAYE and travel all over the UK. These are all temporary employments similar to the OP. Can I also tax deduct travel? Is this still ok with locums that last for more than one day, ie to cover sickness? Thank you

Hi itsrainingalottoday R,
Please have a look at the guidance here:
Ordinary commuting and private travel (490: Chapter 3)
Thank you. 
 

Thanks @HMRC Admin 25, but I still don't understand. Are you saying that actually travel to and from a work place, as a locum, is "ordinary commuting" and as such not tax deductible? Because that directly contradicts the information given above. Posts can be anything from a day to many months - ie covering short term sickness or maternity leave or long term sickness. I do not have a permanent workplace. They are all temporary workplaces. Obviously I do not want to make an error with this. Many thanks

Hi, not HMRC Admin but might be able to explain why travel is not allowable in the circumstances you describe. If you are an employee and paid via PAYE, accepting multiple short term engagements then it is the employment that is temporary rather than the workplace (the workplace is actually permanent, because it is for the whole/most of duration of the contract).

Hi,
Please refer to:
EIM32075
Thank you.

Thanks HMRC Admin. So is it a temporary workplace? To give an example. I don't have permanent employment. Today Bob phones in sick so I go to work at hospital A, 100 miles from my house for one day. Can I tax deduct travel? Another example. I don't have permanent employment. Joanna goes on maternity leave for eight months, so I go to work at hospital B, 80 miles from my house. Can I tax deduct travel? Thank you.

Hi,

You can see the guidance here:

When travel qualifies for tax relief

If this does not help, you would need to contact our Self Assesment team or seek professional advice.

Self Assessment: general enquiries

Thank you.