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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 employed as a school teacher in Oswestry, which is a permanent workplace. Every fortnight she goes to an education authority meeting in Bridgnorth. A deduction is due for the full cost of travel between her home and Bridgnorth.

She visits Bridgnorth 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 Bridgnorth is a temporary workplace.