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HMRC internal manual

Employment Income Manual

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

An employee has worked for 5 years at her employer’s head office in Warrington. She is sent by her employer to perform duties at a branch office in Wigan for 18 months. A deduction is available for the full cost of her travel between home and the workplace in Wigan.

Although the period in Wigan is a period of continuous work, because it is 40% or more of her working time (see EIM32080), that period does not exceed 24 months and so Wigan is a temporary workplace.