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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Agency and temporary workers: travel expenses

Where a worker provides his or her services through an agency and the agency legislation applies, each agency contract is treated as a separate employment. Therefore, where there is only one workplace for an agency contract that workplace will be a permanent workplace for that employment. The agency employment is dealt with as a fixed term appointment - see EIM32125.

However, some agency workers undertake a number of different jobs on the same day. Examples include nurses or domestic workers. In these cases, you can accept a deduction for the cost of travel between different jobs on the same day. You should not accept a deduction for the cost of travel from home to the first job of the day or to home from the last job of the day.