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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Travel expenses: travel for necessary attendance: contents

Introduction
  1. EIM32005
    Introduction: how the temporary workplace rules interact
  2. EIM32011
    Introduction: simple examples
  3. EIM32015
    Introduction: when are travel expenses deductible?
  4. EIM32030
    Introduction: travel between employments
  5. EIM32031
    Introduction: travel between employments: example
  6. EIM32035
    Introduction: travel between separate employers within a group
  7. EIM32036
    Introduction: travel between separate employers within a group: examples
  8. EIM32038
    Introduction: travel between linked employments
  9. EIM32040
    Introduction: joint projects
  10. EIM32041
    Introduction: joint projects: example
Definitions
  1. EIM32050
    Definitions: introduction
  2. EIM32055
    Definitions: ordinary commuting
  3. EIM32056
    Definitions: ordinary commuting: example
  4. EIM32060
    Definitions: ordinary commuting: necessary journeys
  5. EIM32065
    Definitions: permanent workplace
  6. EIM32070
    Definitions: permanent workplace: regular attendance
  7. EIM32075
    Definitions: temporary workplace
  8. EIM32080
    Definitions: temporary workplace: limited duration: the 24 month rule
  9. EIM32081
    Definitions: temporary workplace: example
  10. EIM32082
    Definitions: temporary workplace: example
  11. EIM32083
    Definitions: temporary workplace: example
  12. EIM32084
    Definitions: temporary workplace: example
  13. EIM32085
    Definitions: temporary workplace: example
  14. EIM32086
    Definitions: temporary workplace: example
  15. EIM32087
    Definitions: temporary workplace: example
  16. EIM32088
    Definitions: temporary workplace: example
  17. EIM32089
    Definitions: temporary workplace: example
  18. EIM32090
    Definitions: temporary workplace: example
  19. EIM32091
    Definitions: temporary workplace: example
  20. EIM32092
    Definitions: temporary workplace: example
The 24 month rule
  1. EIM32100
    The 24 month rule: how to find out the expected period of time at a workplace
  2. EIM32101
    The 24 month rule: how to find out the expected period of time at a workplace: example
  3. EIM32105
    The 24 month rule: breaks in attendance
  4. EIM32106
    The 24 month rule: breaks in attendance: example
  5. EIM32107
    The 24 month rule: breaks in attendance: example
  6. EIM32108
    The 24 month rule: breaks in attendance: example
Fixed term appointments and agency workers
  1. EIM32125
    Fixed term appointments and agency workers: fixed term appointments
  2. EIM32126
    Fixed term appointments and agency workers: fixed term appointments: example
  3. EIM32127
    Fixed term appointments and agency workers: fixed term appointments: example
  4. EIM32128
    Fixed term appointments and agency workers: fixed term appointments: example
  5. EIM32129
    Fixed term appointments and agency workers: fixed term appointments: example
  6. EIM32130
    Fixed term appointments and agency workers: agency workers
  7. EIM32131
    Fixed term appointments and agency workers: agency workers: example
  8. EIM32132
    Fixed term appointments and agency workers: fixed term appointments: site-based workers
  9. EIM32133
    Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
  10. EIM32134
    Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
  11. EIM32135
    Employment intermediaries
  12. EIM32136
    Personal service companies: example
  13. EIM32137
    Fixed term appointments and agency workers: case law
More than one permanent workplace at the same time
  1. EIM32140
    More than one permanent workplace at the same time
  2. EIM32141
    More than one permanent workplace at the same time: example
  3. EIM32142
    More than one permanent workplace at the same time: example
Attendance for a temporary purpose
  1. EIM32150
    Attendance for a temporary purpose
  2. EIM32151
    Attendance for a temporary purpose: example
  3. EIM32152
    Attendance for a temporary purpose: example
  4. EIM32153
    Attendance for a temporary purpose: example
  5. EIM32154
    Attendance for a temporary purpose: example
Depots and similar bases
  1. EIM32160
    Depots and similar bases
  2. EIM32161
    Depots and similar bases: example
  3. EIM32162
    Depots and similar bases: example
  4. EIM32163
    Depots and similar bases: example
  5. EIM32164
    Depots and similar bases: example
Employees who work at home
  1. EIM32170
    Employees who work at home
  2. EIM32171
    Employees who work at home: example
  3. EIM32172
    Employees who work at home: example
  4. EIM32173
    Employees who work at home: example
Private travel
  1. EIM32180
    Private travel
  2. EIM32181
    Private travel: example
  3. EIM32182
    Private travel: example
Duties defined by reference to a particular area
  1. EIM32190
    Duties defined by reference to a particular area
  2. EIM32191
    Duties defined by reference to a particular area: meaning of "defined by reference to an area"
  3. EIM32195
    Duties defined by reference to a particular area: some duties outside the area
  4. EIM32200
    Duties defined by reference to a particular area: deductions for travel
  5. EIM32201
    Duties defined by reference to a particular area: example
  6. EIM32202
    Duties defined by reference to a particular area: example
  7. EIM32203
    Duties defined by reference to a particular area: example
  8. EIM32204
    Duties defined by reference to a particular area: example
  9. EIM32205
    Duties defined by reference to a particular area: example
  10. EIM32206
    Duties defined by reference to a particular area: example
  11. EIM32207
    Duties defined by reference to a particular area: example
When a workplace ceases to be a permanent workplace
  1. EIM32220
    When a workplace ceases to be a permanent workplace
  2. EIM32221
    When a workplace ceases to be a permanent workplace: example
Passing work on the way to somewhere else
  1. EIM32230
    Passing work on the way to somewhere else
  2. EIM32231
    Passing work on the way to somewhere else: example
Emergency call-out and stand-by
  1. EIM32240
    Emergency call-out and stand-by: emergency call-out
  2. EIM32241
    Emergency call-out and stand-by: emergency call-out: example
  3. EIM32250
    Emergency call-out and stand-by: stand-by
  4. EIM32251
    Emergency call-out and stand-by: stand-by: example
Safeguards against abuse
  1. EIM32260
    Safeguards against abuse: introduction
Safeguards against abuse: the necessary attendance rule
  1. EIM32270
    Safeguards against abuse: the necessary attendance rule
  2. EIM32271
    Safeguards against abuse: the necessary attendance rule: example
  3. EIM32272
    Safeguards against abuse: the necessary attendance rule: example
Safeguards against abuse: changes to a workplace
  1. EIM32280
    Safeguards against abuse: changes to a workplace
  2. EIM32281
    Safeguards against abuse: changes to a workplace: example
  3. EIM32282
    Safeguards against abuse: changes to a workplace: example
  4. EIM32283
    Safeguards against abuse: changes to a workplace: example
  5. EIM32285
    Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
  6. EIM32286
    Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost: example
Safeguards against abuse: journeys treated as ordinary commuting
  1. EIM32300
    Safeguards against abuse: journeys treated as ordinary commuting
  2. EIM32301
    Safeguards against abuse: journeys treated as ordinary commuting: example
  3. EIM32302
    Safeguards against abuse: journeys treated as ordinary commuting: example
  4. EIM32303
    Safeguards against abuse: journeys treated as ordinary commuting: example
  5. EIM32304
    Safeguards against abuse: journeys treated as ordinary commuting: example
  6. EIM32305
    Safeguards against abuse: journeys treated as ordinary commuting: example
  7. EIM32306
    Safeguards against abuse: journeys treated as ordinary commuting: example
  8. EIM32307
    Safeguards against abuse: journeys treated as ordinary commuting: example
  9. EIM32308
    Safeguards against abuse: journeys treated as ordinary commuting: example
  10. EIM32309
    Safeguards against abuse: journeys treated as ordinary commuting: example
  11. EIM32310
    Safeguards against abuse: journeys treated as ordinary commuting: example
Safeguards against abuse: journeys treated as private travel
  1. EIM32320
    Safeguards against abuse: journeys treated as private travel
  2. EIM32321
    Safeguards against abuse: journeys treated as private travel: example
  3. EIM32322
    Safeguards against abuse: journeys treated as private travel: example
  4. EIM32323
    Safeguards against abuse: journeys treated as private travel: example
  5. EIM32324
    Safeguards against abuse: journeys treated as private travel: example
  6. EIM32325
    Safeguards against abuse: journeys treated as private travel: example