Mileage Rates for Agency Workers
Agency workers (such as nurses or cleaners) typically only have one work location. HMRC define this as their main work location. Travel to and from the work location is considered a commute and cannot be claimed for.
When can agency workers claim for mileage expenses?
If you have to travel to several different workplaces in one day, then you can claim mileage expenses for the journeys between the workplaces.
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. However, travel between the different workplaces is considered business travel and the agency worker can claim the mileage from their agency at the HMRC approved mileage rate.
If the agency does not pay the full AMAP rate, you can claim the shortfall against tax on your tax return.
What records do I need to keep?
To satisfy HMRC you need to keep a mileage log of the trips you drive as an agency worker. For each trip, log:
- The date of travel;
- The reason for the journey;
- The miles covered;
- The type of transport used;
- The start location;
- The destination.
Use Tripcatcher mileage log, the quick and simple way to log your business mileage: just click the sign up link at the top of the screen. You can also use a mileage log book or a spreadsheet.
