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HMRC internal manual

Employment Income Manual

Travel expenses: travel for necessary attendance: attendance for a temporary purpose

Section 339(3)(b) ITEPA 2003A workplace that the employee attends regularly for the performance of the duties of the employment is a permanent workplace unless it is a temporary workplace, see

EIM32065. A temporary workplace is a workplace to which the employee goes only to perform a task of limited duration or for a temporary purpose.

An employee may attend a workplace regularly and perform duties there that are not of limited duration without that workplace becoming a permanent workplace, provided that the purpose of each visit is temporary.

Where a visit is self-contained (that is, arranged for a particular reason rather than as part of a series of visits to the same workplace for the continuation of a particular task) it is likely to be for a temporary purpose.