Class 1 NICs: Expenses and allowances: Travelling expenses: Fixed term appointments and Agency workers
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Fixed term appointments
A period of attendance at a place is not accepted as of limited duration or for a temporary purpose if it is all, or almost all, of the period for which the employee is likely to hold the employment.
You should not, however, use this to deny an exclusion for NICs where the travel is in connection with a workplace which is the final posting for an employee whose contract has lasted for at least 5 years.
See EIM32125 for further guidance.
If a worker provides their services through an agency and generally attends only one workplace in respect of each engagement, that workplace will usually be a permanent workplace.
We recognise that nurses, domestic workers, etc. who provide their services through an agency may undertake a number of different jobs on the same day. In these circumstances the cost of travel between those jobs may be excluded from NICs but this will not apply to the cost of travel from home to the first job and to home from the last job each day.
See EIM32130 for further guidance.