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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 NICs : Expenses and allowances : Travelling expenses : Depots and similar bases

Where an employee regularly attends a workplace because it is the base from which theywork or it is the place where they are routinely allocated tasks, attendance will notbe accepted as for a limited duration or for a temporary purpose.

Not all places from which an employee works or at which they are allocated tasks isnecessarily a permanent workplace.

A depot or similar workplace will be regarded as a permanent workplace if

  • the employee attends it regularly, and
  • the main reason the employee goes there is because it is the place from which they work or at which they are regularly allocated tasks, and
  • it is the main or only place from which the employee works or at which they are regularly allocated tasks.

If an employee regularly attends a workplace to be routinely allocated tasks theworkplace will be a permanent workplace even if certain tasks are allocated to theemployee elsewhere.

See EIM 32160 (previously SE32160) for further guidance on this.