Skip to content
All posts HMRC & tax

Community care: forty short visits and nobody counting

Care workers and community nurses cover serious mileage in five-minute hops, and it is the most under-recorded driving in the country.

A day of short journeys in Milesheet

Domiciliary care and community nursing produce a driving pattern almost no other job does: dozens of very short journeys, tight schedules, and no natural pause in which to write anything down.

The mileage is larger than it feels

Twelve visits a day averaging three miles between them is 36 miles. Over 220 working days that is roughly 7,900 miles a year — comparable to a sales rep, accumulated three miles at a time.

At the approved rates that is around £3,500 of allowance. Recorded as "about 30 miles a day", it becomes a round number that is both hard to defend and almost certainly wrong.

What a typical round adds up to

Visits per dayMiles between visitsDaily milesAnnual (220 days)Approved amount
82163,520£1,584
123367,920£3,564
1546013,200£5,740
1859019,800£7,450

The last two rows cross the 10,000-mile threshold, so the totals are banded rather than a flat 45p.

What an underpaying employer costs you

On 7,920 business miles, where the approved amount is £3,564:

Employer paysYou receiveShortfallRelief at 20%
45p£3,564£0
35p£2,772£792£158
30p£2,376£1,188£238
25p£1,980£1,584£317
Nothing£0£3,564£713

And it can be claimed for the current year plus the previous four.

Where the rules bite

The first and last journeys. If you have a base you attend — an office, a depot, a clinic — travel from home to it is ordinary commuting. If you go from home directly to your first client and home from your last, the position is different and often more favourable.

Which of those you are in is a question about your contract and working pattern, not about how it feels. It is worth establishing once, properly, because it affects two journeys every working day.

Reimbursement below the approved rate. Many employers in the sector pay a per-mile rate lower than HMRC's approved figure. Where that happens, the employee can claim tax relief on the difference through Self Assessment or a P87 — and a great many never do.

On 7,900 miles, an employer paying 30p against an approved 45p leaves relief due on roughly £1,185 of shortfall. For a basic-rate taxpayer that is around £237 of tax back, for filling in a form.

Passenger payments. If you carry a colleague on a work journey, 5p a mile per head is available — but only if the employer pays it. It cannot be claimed as relief if they do not.

The recording problem, honestly

Nobody is going to stop between a medication round and a personal care visit to log three miles. Any system that depends on that will fail, and the resulting log will be a reconstruction.

Automatic recording is the only realistic answer here. Milesheet notices you setting off, records the drive, and stops when you have been still for a few minutes — so forty visits arrive as forty journeys with real distances, and the whole day sorts in seconds afterwards.

Tagging the regular addresses means most of it classifies itself.

Sources


General information, not tax advice. Whether you have a permanent workplace is fact-specific and matters here: take advice.