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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example

An employee is taken on for a fixed term employment of 18 months to work at a particular site. No deduction is due for the cost of travel between his home and the site.

The site would be capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. However, it cannot be a temporary workplace because his attendance at that site is for all of the period during which he will hold that employment, see EIM32125.