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HMRC internal manual

Employment Income Manual

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Travel expenses: travel for necessary attendance: definitions: permanent workplace

Section 339(2) ITEPA 2003A place at which an employee works is a permanent workplace if he or she attends it

regularly for the performance of the duties of the employment. It is usually clear whether or not a place is an employee’s permanent workplace (and, therefore, whether a journey to that place is ordinary commuting). It is possible for an employee to have more than one permanent workplace at the same time, see EIM32140. The cost of travel to a permanent workplace is not deductible under Section 338 ITEPA 2003, see EIM32055.

A workplace is not a permanent workplace if it is a temporary workplace. A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose. The cost of travel to a temporary workplace is deductible.

For the meaning of attends regularly see EIM32070.

For the meaning of temporary workplace see EIM32075.

For the meaning of limited duration see EIM32080.

For the meaning of temporary purpose see EIM32150.

These terms are illustrated by a series of examples, beginning with example EIM32081.

In some cases a geographical area rather than a single place may be treated as a permanent workplace, see EIM32190.

Where a change of workplace does not significantly alter the journey to work, both workplaces may be treated as a single permanent workplace, see EIM32280.