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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 her employer for 7 years and is sent to perform full-time duties at a workplace for 28 months. After 10 months the posting is shortened to 18 months. No deduction is due for the cost of travel to and from the workplace during the first 10 months but a deduction is available for the full cost of travel during the final 8 months.

The workplace is capable of being a temporary workplace because her attendance is for a limited duration, see EIM32075. At the outset 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 a permanent workplace at that time.

After 10 months the expectation changes. The workplace is no longer excluded from being a temporary workplace by the further rule. Her attendance is still in the course of a period of continuous work but it is no longer expected that the period will exceed 24 months. Therefore after 10 months the workplace becomes a temporary workplace.