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HMRC internal manual

Employment Income Manual

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

Section 339(3) ITEPA 2003

A workplace is a temporary workplace if an employee goes there only to perform a task of limited duration or for a temporary purpose. So even where an employee attends a workplace regularly, it will be a temporary workplace and so not a permanent workplace, if the employee attends for the purpose of performing a task of limited duration or other temporary purpose.

Limited duration is explained at EIM32080.

Temporary purpose is explained at EIM32150.

If a workplace is capable of being a temporary workplace by reference to this rule, you must consider the following additional rules:

  • the 24 month rule, see EIM32080 
  • the fixed term appointment rule, see EIM32125 
  • the depots and bases rule, see EIM32160 
  • the area rule, see EIM32190 

These rules can only apply if the workplace is capable of being a temporary workplace by reference to S339(3).