This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

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

An employee lives in Sidcup and has a permanent workplace in Broadstairs. He is a director of a company that has a number of regional offices. He has to attend a directors meeting on the last Friday of each month in Farnham. A deduction is due for the cost of travel between his home and Farnham.

He visits Farnham regularly for the performance of his duties. So it will be a permanent workplace if it is not a temporary workplace, see EIM32065. His attendance is not of limited duration (see EIM32080) but each visit is for a temporary purpose, see EIM32150. So Farnham is a temporary workplace.