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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: definitions: temporary workplace: example

An employee has worked for his employer for 3 years. He is sent to perform full-time duties at a workplace for 18 months. After 10 months the posting is extended to 28 months. A deduction is due for the full cost of travel to and from the workplace during the first 10 months but not after that.

The workplace is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. At the outset the workplace is not excluded from being a temporary workplace by the further rule explained in EIM32080. Although his attendance is in the course of a period of continuous work (he works there for 40% or more of his working time) it is not expected at the outset that it will exceed 24 months. So the workplace is a temporary workplace at that time.

After 10 months the expectation changes. The workplace is now excluded from being a temporary workplace by the further rule. His attendance is in the course of a period of continuous work and that period is expected to exceed 24 months. Therefore after 10 months the workplace becomes a permanent workplace.