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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example

An employee is a social worker. Her duties are defined by reference to an area but she has an office that she regularly attends. Although much of her time is spent visiting clients within her area, her office is a permanent workplace, see EIM32065.

Although she meets the second and third conditions in EIM32190, she does not meet the first condition. Therefore the area for which she is responsible cannot be treated as her permanent workplace. No deduction is due for the cost of her travel between home and her office because it is ordinary commuting. A deduction is due for the cost of her travel between her office and her clients.