EIM32152 - Travel expenses: travel for necessary attendance: attendance for a temporary purpose: example
An employee is finance director of a large company based in Scunthorpe. Once every two weeks their duties take them to the company’s production unit in the south-east. »Ê¹ÚÌåÓýappir visits are to consider individual investment proposals, but they take the opportunity to discuss local welfare issues as a representative of senior management. A deduction is due for the full cost of travel between their home and the production unit.
»Ê¹ÚÌåÓýappy visit the production unit regularly for the performance of their duties. So it will be a permanent workplace if it is not a temporary workplace, see EIM32065. »Ê¹ÚÌåÓýappir attendance is not of limited duration (see EIM32080) but each visit is for a temporary purpose, see EIM32150. So the production unit is a temporary workplace.