Please note that this guidance does not apply to GP trainees employed under the 2016 terms and conditions of service. Information on the reimbursement of travel expenses for trainees employed under the 2016 contract can be found in the 2016 junior doctors’ handbook.
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.
Travel expenses can be reimbursed for Deanery-organised educational events or programmed teaching, but this does not seem to apply to all Deanery areas. Training practices and trainees are advised to check this with their Deanery.
Trainees are either able to claim this allowance through the training practice, which in turn claims reimbursement from the regional Local Education and Training Board (LETB)/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 Health Education England (GP Registrars) 2013 and Directions to the National Health Service Litigation Authority (GP Registrars) 2013 (Amendment) Directions 2013 (see page two). The amounts they can claim vary according to the engine capacity 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
- 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 6 years for tax purposes.
The Directions under which these expenses can be claimed will be subject to change following the conclusion of the Doctor in Training contract negotiations.
Read more about the P11D form