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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of doctors: hospital doctors: treatment of expenses: general

See the Employment Status Manual (ESM4060) for advice on whether income should be charged as employment income.

In general, a part-time hospital doctor is reimbursed for the expenses, including travelling and subsistence, which he or she incurs in the performance of the duties of the employment and, normally, no deduction for expenses can be permitted under Sections 336 and 337 ITEPA 2003. For guidance on the circumstances in which a deduction can be given under Section 336, see EIM31630 and under Section 337, see EIM32350.

In some cases a doctor may not be reimbursed for the full amount of travelling expenses that are deductible under the rules for travel to a temporary workplace. For guidance on those rules, see EIM32005.