EIM32086 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
An employee lives and works in New Brighton where he is employed as an engineer. His employer sends him to work in Wrexham for one and a half days a week for 28 months. For the rest of the week he continues to work in New Brighton. A deduction is due for the full cost of travelling between the employee바카라 사이트™s home and Wrexham but not for the cost of travelling between his home and the workplace in New Brighton.
New Brighton is and remains a permanent workplace of the employee. He attends it regularly for the performance of the duties of his employment and that attendance is not to perform a task of limited duration or for a temporary purpose, see EIM32065.
Wrexham is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. Wrexham is not excluded from being a temporary workplace by the further rule explained in EIM32080. His attendance in Wrexham is not in the course of a period of continuous work because he does not work there for 40% or more of his working time. The 24-month test does not need to be considered. Wrexham is a temporary workplace and the employee is entitled to a deduction for the full cost of travel there and back.