EIM32091 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: example
An employee is employed as a seal doctor at a zoo on the south coast. She is sent to Morecambe to supervise a seal sanctuary for one day each month. She was originally asked to undertake this task for 5 years. A deduction is due for the cost of travel between her home and Morecambe.
»Ê¹ÚÌåÓýapp south coast zoo remains her permanent workplace. She attends it regularly to perform the duties of her employment and that attendance is not to perform a task of limited duration or for a temporary purpose, see EIM32065.
Morecambe is capable of being a temporary workplace because her attendance is for a limited duration, see EIM32075. Morecambe is not excluded from being a temporary workplace by the further rule explained in EIM32080. Her attendance is not in the course of a period of continuous work because she does not work there for 40% or more of her working time. »Ê¹ÚÌåÓýapp 24 month test does not need to be considered. Morecambe is a temporary workplace.