I am completing a tax return for a community midwife. She is required to have a car for work so that she can visit patients / attend deliveries. She pays for the car herself but the hospital (NHS) reimburses her for mileage. Pay for parking has been introduced at the hospital so she now has to pay this herself when attending hospital deliveries. She is not reimbursed for the parking but is it tax deductible. It is a cost of her doing her job, but on the other hand, would HMRC consider it to be a cost of getting to work? However, her place of work is the community and the hospital does reimburse her mileage for driving to the hospital.