If you are a locum, it’s important to understand how to properly claim travel expenses for tax purposes.
Key Requirements:
To claim travel expenses with SARS, you must:
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Maintain a SARS-approved logbook.
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Keep accurate records of all travel-related expenses.
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Meet the official definition of a locum.
Logbook Requirements:
Your logbook must include:
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Date of travel
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Name of the workplace visited
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Point of departure and destination
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Number of kilometres travelled
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Opening and closing odometer readings
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Reason for the trip
Important:Private travel is not tax-deductible. For example, travel from your home to visit friends is considered personal, not business travel.
Deductible Travel Expenses Include:
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Fuel
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Third-party transport (Uber, flights, etc.)
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Parking and toll fees directly related to business travel
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Vehicle repairs and maintenance, claimable only for the proportion of business kilometres (business kilometres ÷ total kilometres)
Documentation:
Ensure you retain all tax invoices and receipts, as SARS requires these for verification.
Eligibility:
Travel expenses can only be claimed if you are a locum travelling between multiple work locations. A locum must demonstrate that they are not employed full-time and do not earn a full-time salary.
Professional Advice:
Always consult a SARS-registered tax practitioner to ensure compliance and maximise your eligible deductions.
From Scrubs to SARS We’ve Got You Covered
FullServe Chartered Accountants & Tax Practitioners Inc
077 260 1004
info@fullserv.co.za