EIM32161 - Travel expenses: travel for necessary attendance: depots and similar bases: example

An employee is employed as a bus driver. He picks up his vehicle from a depot each day. Attendance at that depot at the start and finish of each shift may be brief. No deduction is due for the cost of travel between his home and the depot.

The depot is the base from which the duties of his employment are performed. Therefore it is deemed to be his permanent workplace, see EIM32160.