Travel and subsistence expenses including mileage may be claimed in respect of an assignment if in relation to the necessary attendance of a temporary workplace, where this is expressly agreed [with the Client] at the start of the assignment. Further, the Client will need to expressly agree to fund any travel and subsistence expenses with the exception of mileage in addition to the normal rate of remuneration agreed for the assignment before the Company will agree to reimburse them. Any mileage agreed will be paid at the HMRC authorised mileage allowance payment rate that is in force at the time of the claim.
Typically, the workplace you will attend under an assignment to personally perform your duties for the Client will not normally be a temporary workplace for these purposes, unless the manner in which you provide your service is not subject to (or to the right of) supervision, direction or control (SDC) of any person and this is agreed by the Company by the completion of an SDC test.
The Company will also reimburse you for other specific non-travel related expenses (as the Expenses Policy refers), incurred wholly, exclusively and necessarily in the performance of your duties of employment, where the Company explicitly agrees this in advance [with the Client] at the start of an assignment. Further, the Client will need to expressly agree to fund any such expenses in addition to the normal rate of remuneration for the assignment before the Company will agree to reimburse them.
If you believe you will incur expenses of employment which the Client will reimburse you for please let us know at the start of the assignment so we may assess whether they can be paid tax/NIC free or not.