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Client carrying out two jobs

If a nurse has a a permanent role and also working for an agency part time (under PAYE).  Total income for the year is £45,000

I assume it would be better for the nurse to register as self employed for the agency work and claim expenses like mileage which is not possible under the agency ?

Secondly, I assume HMRC would realise the person is carrying out two jobs. Would they adjust the tax code ?


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29th Aug 2013 18:08

Maybe there won't be an option

Unless she is doing some very unusual nursing, she will be treated the same as an employed nurse, so self-employment may not be an option.

If she has completed a P46 for the second employment saying she has other employment, her tax code will be BR, and she will be taxed on all of the earnings from the second employment.

Thanks (2)
By Jim100
29th Aug 2013 18:46


Thanks Shirley.  Since she is working for one agency but in different hospitals. The agency will be seen as per second employer

I guess the agency should pay the mileage as she mentions that she spends a lot of money on travelling.


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I agree with Shirley it would be unusual for her to be SE and unlikely to succeed if examined.

Whether the agency pay mileage is up to them and their agreement with the nurse. The tax treatment of mileage payments will depend on various factors which may include length of contracts and or placements (under 24 months and other contracts undertaken for example and late hour taxis spring to mind). If no mileage is paid it may be she can make a claim against her own tax based on the same rules and you should study booklet 490 from HMRC and discuss her journeys with her in the light of this information



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