EIM32130 - Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers

Sections 44 and 339(5) ITEPA 2003

Where a worker provides his or her services through an agency and the agency legislation in Section 44 ITEPA 2003 applies, each agency contract is treated as a separate employment, see ESM2000 onwards. 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.