FAQ: What mileage and travel expenses are GP locums allowed to claim for?
Claims will depend on the pattern of their work. If they are ‘itinerant workers’ – so that they work at different places from day-to-day with no discernible pattern, then it should be possible to argue that the main place of work is home – the base from which the business is run. This should make all journeys to surgeries allowable.
If however there is a pattern claims will be restricted. For example:
Dr L is a freelance locum. He has a number of regular jobs. He covers at surgery A on Mondays, does two days a week at surgery B and the fourth and fifth days are totally variable. It is likely that surgery A and surgery B become ‘workplaces’ so that home to each of those premises will be a personal journey. The fourth and fifth days should fall within the itinerant rules so that home to surgery will be deductible.
Sometimes the pattern will not be obvious in advance. A short spell of locum work may develop into something more regular (at this stage there is a risk that the locum is no longer freelance in respect of that placement and may need to become salaried, but that is beyond the scope of this FAQ).
"I am delighted by the way the NASGP has grown and become such a good support group for locums and other non-principals. I have really appreciated the mailings and enjoyed attending one conference. Please keep up the good work!"
Dr Sarah Steed, GP, Cambridge