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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example

An employee is employed as a research scientist on a fixed term contract lasting 15 months. Most of her work is to be done in research laboratories in Upminster but in order to familiarise her with equipment that is new to her, her employer first sends her to the manufacturer’s premises in Inverness for 2 weeks. A deduction is due for travel between her home and Inverness but not for travel between her home and Upminster.

Although Upminster could be capable of being a temporary workplace, because her attendance is for a limited duration (see EIM32075), it is prevented from being a temporary workplace because her attendance is for almost all of the period during which she will hold that employment, see EIM32125. Upminster is a permanent workplace.

Inverness is a temporary workplace. Her attendance is for a limited duration. Although her attendance is in the course of a period of continuous work (she works there for 40% or more of her working time) the period is not expected to exceed 24 months. Nor will she be in Inverness for all or almost all of the period for which she holds the employment. So Inverness is not prevented from being a temporary workplace by the further rule explained in EIM32080.