EIM32172 - Travel expenses: travel for necessary attendance: employees who work at home: example
An employee바카라 사이트™s duties are such that she often has to work late into the evenings. At such times she has no access to her employer바카라 사이트™s premises (her permanent workplace) and so she takes work home with her. It is nonetheless still a matter of personal choice where the work is done (it is not an objective requirement that it be done at home rather than elsewhere).
Her home is not a workplace. No deduction is due for the cost of travel between her home and her employer바카라 사이트™s premises because that is a permanent workplace. A deduction will be due for the cost of travel between her home and any workplace that is a temporary workplace, see EIM32170.