EIM32164 - Travel expenses: travel for necessary attendance: depots and similar bases: example

An employee is employed as a plumber. She has no permanent workplace and can work on more than 100 sites in any one year. She receives instructions over the telephone about where to work. She calls into her employer’s premises most Wednesdays to collect piping and replacement tools. A deduction is due for the full cost of travel between her home and each site.

None of the sites meets the definition of a permanent workplace, see EIM32065. Even when she visits a site regularly it is for a limited duration or for a temporary purpose, see EIM32075. Her employer’s premises are not deemed to be a permanent workplace just because she may be allocated tasks while there. That is not the purpose of her visits, see EIM32160.