NIM06310 - Class 1 NICs: Expenses and allowances: Travelling expenses: Depots and similar bases
General
Where an employee regularly attends a workplace because it is the base from which they work or it is the place where they are routinely allocated tasks, attendance will not be accepted as for a limited duration or for a temporary purpose.
Not all places from which an employee works or at which they are allocated tasks is necessarily a permanent workplace.
A depot or similar workplace will be regarded as a permanent workplace if
- the employee attends it regularly, and
- the main reason the employee goes there is because it is the place from which they work or at which they are regularly allocated tasks, and
- it is the main or only place from which the employee works or at which they are regularly allocated tasks.
If an employee regularly attends a workplace to be routinely allocated tasks the workplace will be a permanent workplace even if certain tasks are allocated to the employee elsewhere.
See EIM32160 for further guidance on this.