EIM32172 - Travel expenses: travel for necessary attendance: employees who work at home: example

An employee’s duties are such that she often has to work late into the evenings. At such times she has no access to her employer’s premises (her permanent workplace) and so she takes work home with her. It is nonetheless still a matter of personal choice where the work is done (it is not an objective requirement that it be done at home rather than elsewhere).

Her home is not a workplace. No deduction is due for the cost of travel between her home and her employer’s premises because that is a permanent workplace. A deduction will be due for the cost of travel between her home and any workplace that is a temporary workplace, see EIM32170.