Travel expenses: travel for necessary attendance: depots and similar bases: example
An employee is employed as a management consultant. She has no permanent workplace. She spends most of her time working at the premises of various clients. At other times she hot-desks at her employer’s offices in various locations, or works on the train while travelling between clients. She can be allocated tasks while she is at any of these places but that is not the reason she goes there. She goes to visit clients and to carry out other tasks of limited duration. A deduction is due for the full cost of travel between her home and any of these places.
None of these places meets the definition of a permanent workplace, see EIM32065. Even when she visits a place regularly it is for a limited duration or for a temporary purpose and so each place is a temporary workplace, see EIM32075. None of these places is deemed to be her permanent workplace just because she may be allocated tasks while there. That is not the purpose of her visits, see EIM32160. This may be contrasted with example EIM32163.