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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 speech therapist at a hospital in Devizes. His employersends him to Reading for 3 days a week to supervise a new department there. He expects tobe in Reading for 18 months. A deduction is due for the cost of travel from his home toReading but not for the cost of travel from his home to Devizes.

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

Reading is capable of being a temporary workplace because his attendance is for a limitedduration, see EIM32075. Reading is not excluded from being atemporary workplace by the further rule explained in EIM32080.His attendance is in the course of a period of continuous work (he works there for 40% ormore of his working time) but that period does not exceed 24 months. So Reading is atemporary workplace.