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.