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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:

Read more about this in on the NHS Employers webpage 2016 TCS and also on the BMA website.

Tax arrangements

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:

Further information on the P11D form can be found here


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Updated on Monday, 4 April 2022 3962 views