Travel Expenses

Reimbursement of GP trainee travel expenses

The following guidance is currently England-specific, but further guidance will be published shortly to reflect nuances in the reimbursement processes in Scotland, Wales and Northern Ireland.

  • GP trainees who use their cars to conduct home visits during their placements are entitled to claim mileage expenses.
  • The journey to and from work (up to 10 miles in each direction) can also be claimed, but only if a home visit is made that day.
  • Trainees are either able to claim this allowance through the training practice, which in turn claims reimbursement from the regional Deanery, or directly though the Primary Care Organisation (PCO).
  • The training practice is expected to signpost the trainee to the correct person at the PCO if necessary.

The rates at which they can claim are set nationally by the Directions to Strategic Health Authorities Concerning GP Registrars

http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/PublicationsLegislation/DH_125964

The amounts trainees can claim vary according to the cc of their car and it can be up to a rate of 58.3p per mile for certain cars. This is over the rate permitted for the purposes of tax (45p per mile) and so any amount above the 45p per mile rate is seen as a benefit and should be taxed as such.

This means that the employer (practice) should then either:

  • Complete a P11D form for the Inland Revenue detailing any of this and any tax owing will be taken out of the trainees National Insurance contributions the following year; or
  • Some practices may have pay roll software that can do the tax calculations for them as they go along.

Trainees and practices should ensure that they keep a record of any mileage claims for up to six years for tax purposes. The BMA is working with NHS Employers to see if the GP Registrar directions can be changed to come in line to reflect taxable allowances. More information on the P11D can be found online at http://www.hmrc.gov.uk/guidance/p11dguide.pdf