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. Their 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.

They 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. Their 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.