Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example
An employee is employed as an office manager by a firm of architects. The firm operates from offices in Bristol and Bath. She spends each morning at the office in Bristol and each afternoon at the office in Bath. No deduction is due for the cost of travel between her home and either office.
She attends each office regularly in the performance of the duties of her employment. Her attendance is not to perform a task of limited duration and not is it for a temporary purpose. Therefore, each office is a permanent workplace, see EIM32065.
A deduction is due for the cost of travel between the two workplaces. This is travel in the performance of her duties, see EIM32360.