Temporary workplace and travel expenses for doctor

Temporary workplace and travel expenses for doctor

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I have a doctor who has an employment contract with a hospital trust.

The doctor is required to work at any 3 hospitals in the North West region. Am I right in saying if he is sent to work for one of these hospitals for a temporary purpose of a limited duration which forms less than 40% of his overall employment with the Trust, the travel from his home to this temporary place of work is deductible?

I have checked HMRC guidance and it seems the critical point is if the work is temporary and for a limited duration. If I can establish he works for Hospital A for most of the time and is sent to work at Hospital B and C for short bursts, the "less than 40% temporary workplace" rule applies?

I just wondered if any of you had similar circumstances?

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Portia profile image
By Portia Nina Levin
02nd May 2015 11:29

(No subject)

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Replying to Justin Bryant:
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By Nicks9991
05th Feb 2015 11:53


I would say that each hospital is between 10-15 miles apart. For example one is in Manchester and another in Cheshire.

I feel that there is enough distance between the hospitals to make a suitable claim under separate workplaces.

Interested to know your thoughts, thanks

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Euan's picture
By Euan MacLennan
05th Feb 2015 12:21

Or ...

... arguably, he has 3 permanent workplaces, in which case the geographical area rules would not apply.  Travel between the permanent workplaces would be allowable, but travel between his home and any one of them would be regular commuting and not allowable.  See paras. 3.20 to 3.21 on page 17 of Booklet 490 and the example of Florence.

Also, you might have 2 permanent workplaces and 1 temporary workplace amongst your 3 hospitals.

It depends on his working pattern.

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Portia profile image
By Portia Nina Levin
02nd May 2015 11:30

(No subject)

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Replying to paulfieldcrest:
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By Nicks9991
05th Feb 2015 14:36

On speaking to the doctor he has informed me that that he was on a training contract with the Hospital Trust. I will inform him that travel (from his home) to hospitals within the trust is not allowable.

However, he has now informed me that he also worked for 5 months at a separate hospital outside of the hospital trust which he was employed with, but the new trust he worked for did not issue an employment contract (I've seen the emails, it's true), he was however on their payroll.

What do you think. He had an employment contract (as  trainee doctor) with Trust A, was then rotated to work at another hospital outside of the Trust at Trust B but his employment contract remained with Trust A, even though he went on the payroll at Trust B. I have email correspondence between the Trusts stating that he will remain at Trust B for 12 months ie less than 24 months. I don't think this is the norm, but could he claim temporary workplace given the circumstances?

 

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Euan's picture
By Euan MacLennan
05th Feb 2015 15:03

Not temporary workplace

I wouldn't read too much into the written employment contract with Trust A and the lack of a written contract with Trust B, as there is clearly an implied one.

The facts are that he is working for a different employer at the Trust B hospital (presumably, not the same as hospital B under Trust A) for a fixed term and hence, it cannot be a temporary workplace and is therefore a permanent workplace, to which he commutes on a regular basis and the travel costs are not allowable.  As Portia has said, it might have been different if his original employer (Trust A) had sent him to work at one of their other hospitals.

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Replying to Tax Dragon:
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By Nicks9991
05th Feb 2015 15:31

Ok thanks, much appreciated.

However, if you look at para 3.14 on page 12 of Booklet 490, example Doris, who gets sent from her employer to work at another branch for 18 months, how is this different to the doctor being sent from Trust A to work at Trust B for 12 months?

 

 

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By Exector
05th Feb 2015 16:30

Trust B is a separate employer

.

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