Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace: example
An employee works for an employer who has several offices close to each other in London. Her employer rotates staff around the offices every 18 months. She works at one office and is then moved to another. She travels to work on the Underground and, although she now gets off ten stops further on than previously, her journey is largely unaltered and the price of her ticket does not change.
The new office is not recognised as a new workplace because the change of site has no substantial effect on her journey to work, see EIM32280. Although her attendance at the new office is expected to be for a limited duration it will not be a temporary workplace. Her expected attendance at the single workplace represented by the two offices will be in a period of continuous work that is expected to exceed 24 months, see EIM32080. The new office is a permanent workplace and she cannot deduct the cost of travel between her home and the new office.