GP Trainee - Travel Expenses
In July 2019, NHS Employers, the British Medical Association and Department of Health and Social Care (DHSC) agreed to introduce provisions in the terms and conditions of service for NHS Doctors and Dentists in Training (England) for additional mileage/expenses for GP trainees.
GP trainees who use their personal vehicle for home visits during their placements can claim mileage expenses for all mileage incurred.
GP trainees can also claim mileage expenses for their normal home to base journey on days that they perform home visits or are expected to perform home visits.
GP trainees in England employed under the 2016 TCS (terms and conditions of service) have the below entitlement to home to base mileage:
- able to claim home to base mileage for any day on which the practice expected them to have their vehicle available to to do a home visit
- able to claim mileage expenses for one full return journey from their home to their place of work - minus any excess mileage expenses that the trainee is receiving for the same journey
- mileage will be reimbursed at the reserve rate, 28p per mile, as stated within the NHS staff handbook.
Unless you are employed under a lead employer contract and therefore covered by a HMRC exemption, you will be required to pay tax on all home to base mileage expenses you receive, as this is considered to be ‘ordinary commuting’ costs.
Your employer should:
- complete a P11D form for the Inland Revenue detailing this, and that any tax owing will be taken out of the trainee’s tax and national insurance contributions the following year, or
- have payroll software that can do the tax calculations for them as they go along
- keep a record of any mileage claims for up to six years for tax purposes.
Further information on the P11D form can be found here