EIM32301 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
A health and safety inspector lives in Leicester and is employed in an office in Nottingham. His office is 500 yards from a bean processing plant that he has to inspect. He travels direct from home to the plant.
Although the plant is a temporary workplace his journey to the plant is substantially the same as his ordinary commuting journey. »Ê¹ÚÌåÓýapprefore his travel is treated as ordinary commuting and the cost is not deductible, see EIM32300.