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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

A police officer has a community liaison role that mainly involves visiting schools and other organisations within the area covered by his police authority. Although he is nominally attached to a particular station, he does not regularly attend that station. No particular site qualifies as his permanent workplace, see EIM32065.

All of the conditions in EIM32190 are met and so the geographical area covered by his police authority is treated as his permanent workplace.

Each year he visits universities across the country to recruit new officers. He visits each university for a temporary purpose. Each university is a temporary workplace, see EIM32075. These visits outside the geographical area covered by his police authority do not prevent that area from being his permanent workplace.