Multi-Site Workers – Travel and Mileage Policy
What is a Multi-Site Worker?
A Multi-Site Worker (also known as site-to-site) is an employee whose role requires them to travel between two or more work locations within the same working day.
Common examples include:
- Field engineers visiting multiple client sites
- Healthcare workers covering different facilities
- Technicians travelling between job locations
Important: Simply working at different locations on different days does not make you a multi-site worker. The key requirement is travelling between multiple sites within the same working day.
What Travel Can I Claim?
✅ You CAN claim:
- Site-to-site travel during your working day (e.g., Site A → Site B → Site C)
❌ You CANNOT claim:
- Home to the first site of the day
- Last site back to home
These journeys count as normal commuting and are not reimbursable when you’re working under Supervision, Direction or Control (SDC).
Understanding the Rules
Why can’t I claim home-to-work travel?
When you work under Supervision, Direction or Control (SDC), HMRC treats your home-to-work travel as ordinary commuting, just like any employed person travelling to their workplace. This applies even if:
- You travel to different sites each day
- The sites are far from your home
- You don’t have a fixed office
Can I ever claim home-to-work mileage?
Yes, but only if you’re assessed as not being under SDC. This requires:
- An SDC assessment is to be completed before you submit any home-to-work claims
- The assessment to confirm you are genuinely not under SDC
- Approval from SmartWork
Please note: Most contractors working through umbrella companies are under SDC and therefore cannot claim home-to-work travel.
Worked Example
Your working day:
- 8:00 AM – Leave home, drive to Client Site A (20 miles)
- 10:30 AM – Drive from Site A to Site B (15 miles)
- 1:00 PM – Drive from Site B to Site C (12 miles)
- 4:00 PM – Drive from Site C back home (25 miles)
What you can claim:
- Site A → Site B: 15 miles ✅
- Site B → Site C: 12 miles ✅
- Total claimable: 27 miles
What you cannot claim:
- Home → Site A: 20 miles ❌
- Site C → Home: 25 miles ❌
How to Submit Your Claim
- Complete the SmartWork Site-to-Site Expenses Form
- Record only your site-to-site mileage
- Include the date, locations, and reason for travel
- Include a copy of your fuel VAT receipt to support the claim
Approved claims will receive Tax and NI relief in accordance with HMRC guidelines.
Frequently Asked Questions
Q: I start from home every day and visit multiple sites. Why can’t I claim my first and last journeys?
A: HMRC considers these journeys as commuting. The tax relief only applies to travel between temporary workplaces during your working day, not travel from your permanent base (home) to work.
Q: I think I should be able to claim home-to-work travel. What should I do?
A: We require you to fill in our online SDC form. We must also request written confirmation from an authorised person at the end client confirming whether they agree or disagree with the evaluation. Do not submit home-to-work claims until this assessment is completed and approved.
Q: What if I need to collect tools or equipment from home between sites?
A: The journey to/from home to collect equipment is still considered commuting unless your SDC status has been assessed differently. The site-to-site portion of your journey remains claimable.
Need Help?
If you’re unsure about your status or what you can claim, please contact your business manager.
Remember: It’s always better to ask before submitting a claim than to have it rejected later.