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HMRC internal manual

Employment Income Manual

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

An employee is employed to work full-time on a construction contract that is expected to last for 6 years. Each time he gets close to having worked on the site for nearly two years his employer moves him to another workplace for a week before returning him to the long term project site. No deduction is due for the cost of travel between his home and the long term construction site.

The site is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. However, the site is excluded from being a temporary workplace by the further rule explained in EIM32080. His duties are performed to a significant extent (he works there for 40% or more of his working time) and the period on site is greater than 24 months. So the site is treated as a permanent workplace.