Reply To: HMRC Mileage Claims


This GP was working full time as a locum in same practice. As a taxpayer, I would agree that that is questionable for claiming it wasn’t his usual working place. “Locum Tenens” means working in place of…. He wasn’t working in place of another, it was his work place.
This is not same as a locum who works in a number of addresses or a number of different contractors.
Any locum working 5 days a week in same place, is not the usual interpretation of being a locum. It is just a way for all parties to try to reduce obligations re employment law, holiday entitlement, tax, national insurance and redundancy.


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