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HMRC internal manual

National Insurance Manual

Class 1 NICs : Expenses and allowances : Travelling expenses : Duties defined by reference to a particular area

Some employees do not have a single site as a permanent workplace and have a job wherethe duties are in relation to a particular geographic area. The geographic area will betheir permanent workplace where certain conditions are met.

See EIM32190 (previously SE32190) for more detailed guidance.