Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Status Manual

Agency and temporary workers: expenses of incorporated agency workers

Most agency workers operating through their own ‘one-man’ companies receive expenses and/or benefits in kind from their company. The commonest are expenses payments to cover the cost of travelling from home to the client’s premises where he or she works. There may also be expenses payments for accommodation and subsistence during the working week.

For 2003/04 and later years, the legislation dealing with travelling expenses that could previously be found in Section 198 and Schedule 12A ICTA 1988 can now be found in Sections 337 to 340 ITEPA 2003. The substance of the legislation has not changed, see EIM31800 onwards.

A deduction can be permitted for the cost of travel between a worker’s home and any temporary workplace, see EIM32005. Very rarely, where a worker’s home is itself a workplace a deduction can be permitted for the cost of travel between there and any other workplace, see EIM32170.