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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 her employer for 3 years and is sent to perform full-time duties at a workplace for 28 months, but the posting is unexpectedly ended after 18 months. No deduction is due for the cost of travel between her home and the workplace, because her attendance is expected to exceed 24 months (even though in fact it does not).

The workplace is capable of being a temporary workplace because her 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. Her attendance is in the course of a period of continuous work (she works there for 40% or more of her working time) and it is expected at the outset that it will exceed 24 months. So the workplace is treated as a permanent workplace. The workplace is a permanent workplace even though, as it turned out, her actual attendance does not exceed 24 months.