HMRC has always seen the private use percentages for motor as an easy target during their enquiries, but now it is putting the spotlight on the mileage of those in the healthcare sector.
For salaried GPs and partners in practice, the position is very straightforward. Mileage from home to the surgery is private and only journeys from the surgery to a patient's home are classified as business. The only other qualifying mileage is travel to courses (for CPD purposes only).
For locums, the position is a little less clear. For those who work at multiple practices covering ad hoc sessions, the mileage from their home to the surgery premises is classified as business, as are the journeys to see patients.