Agency workers and Travel Expenses

Travel expenses between two places of work in the course of a single office or employment are allowable. However, travel expenses between two different offices or employments are not allowable.

However, when an agency worker incurs expenses in travelling between the premises of two or more clients in the course of a day, the expenses of travelling from one to the other may be allowable provided that:

• The clients were all obtained through the same agency, and
• The worker starts and finishes the day at his or her own home

Please note, the first trip of every day, from home to work, and the last trip of every day, from work to home, is considered a commute so cannot be a travel expense. However, travel between the different workplaces can be considered business travel and the agency workers can claim the mileage from their agency (at the HMRC approved mileage rate).

When claiming travel expenses it is advisable that you keep a note of the dates, reason, locations mileage, type of transport etc. Basically a record of travel will provide supporting evidence if required at a later stage.

For more information visit the main section on contractor expenses.