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).