Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
A gamekeeper is employed on a large country estate. She does not work at any particular site; her duties are defined in terms of the estate as a whole. The estate as a whole is her permanent workplace, see EIM32190.
She lives outside the estate. No deduction is due for the cost of her travel between her home and the boundary of the estate because that travel is ordinary commuting, see EIM32200.