EIM32131 | Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: agency workers: example
From HM Revenue & Customs · Employment Income Manual
An employee is an accounts clerk who gets all her work through an employment agency. She rarely takes a job that lasts more than 2 weeks. She travels from home direct to the premises of the employment agency’s client. No deduction is due for her travel expenses between home and client’s premises.