Locum’s expenses

Travel subsistence and training expenses incurred by an agency worker

The taxpayer was an agency nurse. His assignments were always temporary but the location of each engagement was a permanent workplace. The agency paid him an agreed rate of remuneration and mileage and expenses payments.

He claimed the cost of travel and accommodation subsistence and training expenses in his tax returns for 2007/08 to 2009/10. HMRC refused the claim.

The taxpayer appointed an agent to appeal on his behalf.

The First-tier Tribunal referred to ITEPA 2003 s 336 which states expenses against earnings must be incurred wholly exclusively and necessarily in the performance of the duties of employment.

The tribunal said the cost of education or training were not allowable because such events put the individual in the position to continue with their employment. This was the case even if non-participation could lead to the...