ESM2016 - Agency workers: travel expenses of workers who are within the agency legislation
The premises of the client will normally be the place at which the agency worker performs duties. This will typically be a permanent workplace. The table below shows the treatment of expenses of travel between home and the agency office and the place of employment. The expenses are not allowable under Section 198(1) ICTA 1988/S.337-339 ITEPA 2003 because
- they are not incurred 'in the performance of the duties'
- they are not travel to a temporary workplace.
| Situation
| Treatment |
| Expenses paid by the client or agency | The expenses are chargeable emoluments/earnings. PAYE is to be applied and there is no deduction under Section 198(1)/ S.337-339 ITEPA 2003. |
| Expenses incurred by the worker and not reimbursed | There is no deduction under Section 198(1) ICTA 1988/S.337-339 ITEPA 2003. |
A deduction may however be allowed where the worker is engaged by a client and subsequently sent on a period of detached duty at a temporary workplace, see EIM32075. Such a re-assignment to a second place of work with the same client is exceptional.
