Agency workers
3.40
Where a worker provides their services through an agency and their income is subject to tax as employment income, and they generally attend only one workplace in respect of each engagement that workplace will usually be a permanent workplace.
Where nurses, domestic workers and others provide their services through an agency and do a number of different jobs on the same day, those workers may get tax relief for travel between those jobs, but not for travel from home to the first job and to home from the last job on each day.
Example
Beth is an accounts clerk who gets all her work through an employment agency. She rarely takes a job which lasts more than 2 weeks. Beth always travels straight from home to work at the premises of the employment agency’s client.
She is not entitled to tax relief for any of these journeys because each job is treated as a separate employment and so all her journeys are ordinary commuting.