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HMRC internal manual

Employment Income Manual

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

An employee is employed by a firm of land agents. His contract of employment defines his duties by reference to the county of Lancashire but he does not live in Lancashire. He works in a different office on each day of the week but always in the same office on the same day each week.

Each office is a permanent workplace because each is a place that he attends regularly to perform the duties of his employment, see EIM32065. The area for which he is responsible cannot be a permanent workplace because he does not meet the first condition in EIM32190. Therefore no deduction is due for the cost of travel between his home and any of the five offices, including travel that is within the area for which he is responsible.