HMRC guidance in the Employment Income Manual at EIM 66700ff addresses the tax treatment of expenses and allowances for those working in the NHS. Mostly, this is simply a re-statement of the tax rules as they apply generally for all employees. However, the following points are noteworthy.
According to the HMRC guidance, ‘hospital medical and dental staff may be paid additions to mileage allowances for some journeys. Broadly, these additions cover ordinary commuting, and the authority should subject them to PAYE, except where they relate to an emergency call-out’.