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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Travel expenses: travel for necessary attendance: safeguards against abuse: changes to a workplace; a change in the journey with no change in cost: example

An employee lives near Ludlow. Each day she used to drive 25 miles north to her workplace in Shrewsbury. Her job is moved and she now drives 25 miles south each day to her new workplace in Hereford.

Her mode of transport is the same, the time taken is the same and the cost of her journey is the same. However, this is an accidental consequence of where she lives. If she lived elsewhere the change in workplace might have had a substantial effect on the cost of her travel. The location of her new workplace is significantly different from the location of her old and her commuting journey is also significantly different. The new location is a new and different workplace, see EIM32285.