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HMRC internal manual

Employment Income Manual

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Travel expenses: travel for necessary attendance: duties defined by reference to a particular area

Section 339(8) ITEPA 2003

Some employees do not have a single site as a permanent workplace but instead have an employment for which their duties are defined by a particular geographical area. For these employees the whole of that geographical area is treated as their permanent workplace where all of the following conditions are met:

  • the employee has no single place that is his or her permanent workplace and
  • the employee attends the area regularly and
  • the duties of the employee’s employment are defined by reference to that area (see EIM32191) and
  • if the area was to be treated as a workplace it would be a permanent workplace.

The effect of this rule is illustrated by example EIM32201. Where some of these conditions are met but not all, the effect is illustrated by example EIM32202 and example EIM32203.

When considering whether a workplace is a temporary workplace, you should also consider the other tests listed at EIM32075.