EIM32271 - Travel expenses: travel for necessary attendance: safeguards against abuse: the necessary attendance rule: example
A technical writer normally works at his employer바카라 사이트™s head office. However, to enable him to look after an aunt who is unwell, his employer tells him to work at his aunt바카라 사이트™s home for a few weeks.
The employee바카라 사이트™s attendance at his aunt바카라 사이트™s home is not an objective requirement of the duties of his employment, see EIM32270. Even though he works from his aunt바카라 사이트™s home it is not a workplace, see EIM32055. Therefore, no deduction is due for the cost of travel between his home and his aunt바카라 사이트™s home.