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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance

Section 339(5) and (6) ITEPA 2003A workplace can be a temporary workplace if the employee’s attendance at that workplace is for a limited duration or a temporary purpose, see

EIM32075. But a workplace is excluded from being a temporary workplace if attendance is in the course of a period of continuous work (taken as 40% or more of the employee’s working time) for a period of more than 24 months, see EIM32080.

A period of continuous work can remain continuous even where there is a break in attendance. This is illustrated by the examples beginning at EIM32106.