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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: when a workplace ceases to be a permanent workplace: example

A full-time bank employee is sent to work for 6 months in a newly opened branch in another town. At the end of that period she accepts a promotion and stays at the new branch.

For the first six months the new branch is a temporary workplace. Her attendance is for a limited duration, see EIM32075. A deduction is due for the full cost of travelling between her home and the new branch. After 6 months the new branch becomes a permanent workplace. Her attendance is not for a limited duration or for a temporary purpose, see EIM32065. A deduction is no longer due for her travel costs.

Two years later she is asked to return to the old branch for 2 months to cover for an absent colleague. The old branch is now a temporary workplace because her attendance is for a limited duration, even though the old branch was a permanent workplace the last time she worked there. Her circumstances have changed and she is entitled to a deduction for the full cost of travelling between her home and the old branch.