HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example

A junior hospital doctor undergoes a five year training programme on a rotational basis. During this time he works at five different hospitals in succession, each for 12 months. As each hospital is managed by a separate NHS trust he has separate employment contracts with each hospital.

Each hospital is a permanent workplace because the doctor will work at that hospital for the whole of the period for which he holds that employment, see EIM32125. It does not make any difference that the five employments are part of a continuing training programme.