3 April 2017
If you are a doctor using your car for work, it's worthwhile checking whether you are you claiming all the tax relief you are entitled to.
As you might expect, if you are a salaried doctor or GP principal working at a single practice, any travel between your home and practice is considered to be ‘ordinary commuting’ on which no tax relief can be claimed. However, any travel related to house calls or work-related training would be considered business travel and, as such, you can claim tax relief.
Tax relief for employees (salaried doctors) is based on a fixed ‘pence per mile rate’ less any amounts refunded by your employer.
If you’re a locum doctor with no fixed place of work then all journeys between your home and each practice will be considered as business journeys, meaning tax relief can be claimed. In addition, any travel to work-related training courses or house calls would be considered to be business journeys.
Tax relief for the self-employed (including locums, GP partners and those in the private sector) is based upon either the fixed ‘pence per mile rate’ or the business use percentage of your car’s running costs (including the cost of financing a loan to purchase it).
If you’d like any assistance with your tax relief claim in relation to business travel, please do not hesitate to get in touch.