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HMRC internal manual

Employment Income Manual

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

Section 339(2) ITEPA 2003An employee regularly attends a particular workplace if the attendance is frequent, or it follows a pattern, or if the place is one at which the employee usually attends for all or almost all of the period for which he or she holds, or is likely to hold, that employment.

The proportion of an employee’s working time spent at a particular workplace is a factor in determining whether or not it is treated as a permanent workplace but it is not the only factor. Even if the employee attends the workplace only on one or two days a week, if it is on a regular basis, the workplace may still be a permanent workplace.