Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Travel expenses: travel for necessary attendance: when a workplace ceases to be a permanent workplace

Section 339(2) ITEPA 2003

Sometimes a place may cease to be a permanent workplace. You should not assume that a workplace that is a permanent workplace will always remain a permanent workplace. Similarly, a temporary workplace may become a permanent workplace because of a change in circumstances.

For example, an employer may change location or the employee’s terms may change. This is illustrated by example EIM32221.

A change of workplace that does not result in any significant change to the employee’s journey to work should be ignored. The two workplaces should be treated as a single workplace, see EIM32280.