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HMRC internal manual

Employment Income Manual

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

An employee is finance director of a large company based in Scunthorpe. Once a month her duties take her to the company’s production unit in the south east. Her visits are to consider individual investment proposals but she takes the opportunity to discuss local welfare issues as a representative of senior management. A deduction is due for the full cost of travel between her home and the production unit.

She visits the production unit regularly for the performance of her duties. So it will be a permanent workplace if it is not a temporary workplace, see EIM32065. Her attendance is not of limited duration (see EIM32080) but each visit is for a temporary purpose, see EIM32150. So the production unit is a temporary workplace.