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HMRC internal manual

Employment Income Manual

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

An employee is employed as a financial adviser working in Brighton. His employer sends him to an office in Bournemouth for one day a week over a 10 month period. He travels to Bournemouth directly from his home in Hastings. A deduction is due for the full cost of his travel between his home and Bournemouth but not for the cost of travel between his home and Brighton.

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

Bournemouth is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. Bournemouth is not excluded from being a temporary workplace by the further rule explained in EIM32080. His attendance 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. Bournemouth is a temporary workplace.