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HMRC internal manual

Employment Income Manual

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

An employee lives and works in New Brighton where he is employed as an engineer. His employer sends him to work in Wrexham for one and a half days a week for 28 months. For the rest of the week he continues to work in New Brighton. A deduction is due for the full cost of travelling between the employee’s home and Wrexham but not for the cost of travelling between his home and the workplace in New Brighton.

New Brighton is and remains a permanent workplace of the employee. He attends it regularly for the performance of the duties of his employment and that attendance is not to perform a task of limited duration or for a temporary purpose, see EIM32065.

Wrexham is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. Wrexham is not excluded from being a temporary workplace by the further rule explained in EIM32080. His attendance in Wrexham is not in the course of a period of continuous work because he does not work there for 40% or more of his working time. The 24-month test does not need to be considered. Wrexham is a temporary workplace and the employee is entitled to a deduction for the full cost of travel there and back.