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
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.