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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of doctors: hospital doctors: treatment of expenses: mileage allowance

A hospital doctor in the National Health Service is reimbursed on a mileage basis for the use of a motor car on official journeys.

In the case of a part-time hospital doctor, the mileage allowance includes travelling, up to a distance of 10 miles each way, between the private consulting room or residence and the hospital at which the doctor is employed. Most payments of mileage allowance in respect of travel between the private consulting room or residence and the hospital are made under deduction of tax.

The payments are dealt with under the approved mileage allowance (AMAPs) scheme in the normal way, see EIM31200 onwards.