EIM32302 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
An employee lives in Pudsey and works 5 miles away in Leeds as a reprographics manager. One day she is asked to go to Ilkley to stand in for a colleague who is sick and so she travels an extra 12 miles.
Ilkley is a temporary workplace and her journey to Ilkley is very different to her ordinary commuting journey to Leeds. »Ê¹ÚÌåÓýapp journey to Ilkley is not substantially ordinary commuting and so she is entitled to a deduction for the cost of the journey, see EIM32300.