ESM2017 - Agency workers: travel between premises of different clients

It is not always clear if an agency worker who works for several different clients in the course of a day should be treated as having a single deemed office or employment covering all those clients or a series of separate deemed offices or employments. The point is important because travelling expenses between two places of work in the course of a single office or employment are allowable under Section 198(1) ICTA88/Sections 337-339 ITEPA 2003. Travelling expenses between two different offices or employments are not allowable (SE32030/EIM32030).

In order to avoid time-consuming enquiries you may accept that, 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 are allowable under Section 198(1)/Sections 337-339 ITEPA 2003, 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.

If an agency worker claims a deduction for client to client travel in any other circumstances you will have to look closely at the agreement(s) between the worker and the agency to decide if the worker has a single deemed office or employment or a series of separate deemed offices or employments. Cases of doubt or difficulty may be submitted for advice to PAYE, SA & NIC (Technical).