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In an article entitled Doctor on the go Mike Thexton raised the possibility of claiming travel expenses for doctors on a training rotation.
Although each place of training entails a separate contract with the hospital concerned because the ultimate employment is with the NHS he argued that there is a case for claiming that the costs of travel relate to a series of temporary workplaces and are therefore allowable.
However in the conclusion he indicated that HMRC consider these are ordinary commuting; earlier in the article he also mentioned that HMRC were seeking 'consistency'.
Mike also refers to Tax Bulletin 50 and example 2 in that edition seems to support his view that a claim may be made. Again we have doubt in that the Tax Bulletin article states that 'in borderline cases we may need to obtain legal advice before taking a view'.
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