EIM32107 - Travel expenses: travel for necessary attendance: the 24 month rule: breaks in attendance: example
An employee is employed to work full-time on a construction contract that is expected to last for 6 years. Each time he gets close to having worked on the site for nearly two years his employer moves him to another workplace for a week before returning him to the long term project site. No deduction is due for the cost of travel between his home and the long term construction site.
»Ê¹ÚÌåÓýapp site is capable of being a temporary workplace because his attendance is for a limited duration, see EIM32075. However, the site is excluded from being a temporary workplace by the further rule explained in EIM32080. His duties are performed to a significant extent (he works there for 40% or more of his working time) and the period on site is greater than 24 months. So the site is treated as a permanent workplace.