This was the case prior to 6 April 2016.  However, HMRC now deem contract worksites to be permanent in the vast majority of circumstances.  HMRC therefore consider contract workers in these worksites to be ‘permanent’ in the same way as other employees of the client.  This takes away the right for contract workers to claim expenses as permanent workers would not be able to.

Yes.  HMRC accept that some contract workers should not be deemed to be ‘permanent’.  These would be contractors who work provide specific skills which do not exist within the client company and who are brought in to complete specific and measurable tasks.  As such they are accepted as true contractors who do not form part of the permanent workforce.

The test which has been devised to identify true contract workers is based around whether the worker is under the supervision, direction and/or control of the client. 

Anyone who can evidence to their employer that they are outside of SDC can claim expenses incurred as a result of fulfilling the requirements of their contract.  These can be reimbursed either through salary or direct from HMRC at the end of your contract or tax year.


HMRC definitions of SDC are as follows:

Supervision is where someone is overseeing another person doing the work according to a required method.

Direction involves advising another person to do their work in a certain way, generally by providing instructions, guidance and advice as to how the work is to be done. This can be via a procedure manual.

Control is where you have someone dictating how they should go about doing that role.

Whether your role is under ‘supervision, direction or control’ or not, you can claim the costs of site to site travel as this defines you as a ‘mobile worker’.

If you are not under SDC, any type of expense incurred ‘wholly, exclusively and necessarily’ for work purposes are allowable.  Car mileage can generally be reimbursed with your pay while other expenses can be claimed from HMRC at year-end with receipts.

Your site to site mileage can be reimbursed through your pay.  Public transport travel between sites can be claimed from HMRC at year end with receipts. 

The simple answer is yes. You should always have it in mind to obtain receipts for all expenses you are going to claim.  

You can submit them direct onto the online portal.  Please see our useful guides page for expenses related guides. 

This is called chargeable mileage.  Your client will likely pay you this mileage to you in cash at a pence per mile rate that’s agreed with them.  The money comes to us on top of your weekly wages.  This type of expense needs to be claimed via your agency when you submit your timesheet.  Speak to the agency about their claim process.