EIM32108 - Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance: example
An employee is employed as a human resources consultant. She works full-time at a client바카라 사이트™s site for 17 months developing a new staff appraisal system and then deals with unexpected priority work elsewhere for 3 months. She then returns to the client바카라 사이트™s site for a further 6 months to co- ordinate the roll-out of the new system, as had been planned from the outset of the project. A deduction is due for the full cost of travel from her home to the client바카라 사이트™s site for the first 17 months but no deduction is due for travel costs for the further 6 months.
The client바카라 사이트™s site is capable of being a temporary workplace because her attendance is for a limited duration, see EIM32075. For the first 17 months the client바카라 사이트™s site is not prevented from being a temporary workplace by the further rule explained in EIM32080. Her attendance is in a period of continuous work (she works there for 40% or more of her working time) but it is not expected at the outset that the period will exceed 24 months. So for the first 17 months the client바카라 사이트™s site is a temporary workplace.
For the further 6 month period the expectation has changed. She now expects to spend 40% or more of her working time at the client바카라 사이트™s site for a period that exceeds 24 months (17 +3 + 6 = 26). Therefore, for the further 6 months the client바카라 사이트™s site is treated as a permanent workplace.