Can my client claim travelling expenses

[tax-bill]

My client works for a company who conduct interviews with employees of other companies who are off work through injury or illness and he assesses their ability to return to work.
In many cases my client conducts his work from home via a computer link to the relevant employee.
However in some cases he has to conduct a face to face interview with the employee.
These interviews are conducted at one of two venues in offices retained by the company for this sole purpose.
The offices are 90 and 120 miles distant from my clients home and he has to pay for the cost of travel using his own car. Last year 40 such trips.
Question - can he claim travelling expenses on business mileage for these trips?

Thanks for looking

tax-bill

[bd6759]

That depends if those places can be treated as a temporary workplace. Have you looked at the tests set out at s339 ITEPA?