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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 seal doctor at a zoo on the south coast. She is sent to Morecambe to supervise a seal sanctuary for one day each month. She was originally asked to undertake this task for 5 years. A deduction is due for the cost of travel between her home and Morecambe.

The south coast zoo remains her permanent workplace. She attends it regularly to perform the duties of her employment and that attendance is not to perform a task of limited duration or for a temporary purpose, see EIM32065.

Morecambe is capable of being a temporary workplace because her attendance is for a limited duration, see EIM32075. Morecambe is not excluded from being a temporary workplace by the further rule explained in EIM32080. Her attendance is not in the course of a period of continuous work because she does not work there for 40% or more of her working time. The 24 month test does not need to be considered. Morecambe is a temporary workplace.