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HMRC internal manual

Employment Income Manual

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

An employee is an accounts clerk who gets all her work through an employment agency. She rarely takes a job that lasts more than 2 weeks. She travels from home direct to the premises of the employment agency’s client. No deduction is due for her travel expenses between home and client’s premises.

Each job is a separate contract of employment, see EIM32130. Each of the client’s premises is a permanent workplace because her attendance at those premises will be for all of the period for which she will hold that employment, see EIM32125.