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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: travel for necessary attendance: depots and similar bases: example

An employee is employed as an electrician. Each morning he visits a depot at which he is given his job list for the day. His employer usually contacts him during the day to make changes to that job list. He is, therefore, allocated tasks in many different places. However, his depot is still the place he attends regularly at which he is routinely allocated tasks. No deduction is due for the cost of travel between his home and the depot.

The depot is the place at which the duties of his employment are allocated. It does not matter that it is not the sole place at which his duties are allocated. It is deemed to be his permanent workplace, see EIM32160.