Question For Agency Drivers

Roymondo:

Conor:
It’s illegal if they’re putting you in for mileage. Even if you were properly self employed HMRC treat travel between your home and the first place of work of the day and the last place of work of the day and back to home as ordinary commuting and it is not claimable.

While it’s correct to say that ordinary commuting is not allowable against tax, HMRC don’t use that definition. They quite clearly state that travel to/from a permanent workplace is not allowable while travel to/from a temporary workplace (as in most agency type work) most certainly is.

gov.uk/hmrc-internal-manual … l/eim32055

There is of course a distinction between a temporary workplace in a permanent employment, and a permanent workplace in a temporary employment.

This is because the question is not whether the workplace is your permanent place of work in the rhythm of your usual occupation as a casual worker.

The question is whether the workplace is permanent in a particular employment.

If you are employed by the day, then you are in a new employment each day. All your workplaces are permanent in those employments, and the journey to them is your “normal commute”.

gov.uk/hmrc-internal-manual … l/eim32135