Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
An employee has worked for his employer for 10 years and is sent to perform full-time duties at a workplace for 28 months. No deduction is due for the cost of travel between his home and that workplace because it is ordinary commuting.
The workplace is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. However, the workplace is excluded from being a temporary workplace by the further rule explained in EIM32080. His attendance is in the course of a period of continuous work (he works there for 40% or more of his working time) and it is known from the outset that it will exceed 24 months. So the workplace is treated as a permanent workplace.