Travel expenses: travel for necessary attendance: duties defined by reference to a particular area: example
An employee works on the London underground network. He has no office and his duties are defined by reference to the area served by the network. The whole of that area is his permanent workplace, see EIM32190. A deduction is due for the full cost of business journeys he makes within that geographical area, see EIM32200.
He lives in Leeds. Each Monday he travels to London and he stays in a hotel before returning home on Friday. No deduction is due for the cost of travel between his home and the edge of the geographical area for which he is responsible because that is ordinary commuting. No deduction is due for the cost of the hotel accommodation. That cost is attributable to the ordinary commuting and not to the business journeys within London, see EIM31815.