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Contents

Official guidance
Employment Income Manual

EIM32000 · Travel expenses: travel for necessary attendance

  • EIM32005 · Introduction
  • EIM32011 · Introduction: simple examples
  • EIM32015 · Introduction: when are travel expenses deductible?
  • EIM32030 · Introduction: travel between employments
  • EIM32031 · Introduction: travel between employments: example
  • EIM32035 · Introduction: travel between separate employers within a group
  • EIM32036 · Introduction: travel between separate employers within a group: examples
  • EIM32038 · Introduction: travel between linked employments
  • EIM32040 · Introduction: joint projects
  • EIM32041 · Introduction: joint projects: example
  • EIM32050 · Definitions: introduction
  • EIM32055 · Definitions: ordinary commuting
  • EIM32056 · Definitions: ordinary commuting: example
  • EIM32060 · Definitions: ordinary commuting: necessary journeys
  • EIM32065 · Definitions: permanent workplace
  • EIM32070 · Definitions: permanent workplace: regular attendance
  • EIM32075 · Definitions: temporary workplace
  • EIM32080 · Definitions: temporary workplace: limited duration, the 24 month rule
  • EIM32081 · Definitions: temporary workplace: example
  • EIM32082 · Definitions: temporary workplace: example
  • EIM32083 · Definitions: temporary workplace: example
  • EIM32084 · Definitions: temporary workplace: example
  • EIM32085 · Definitions: temporary workplace: example
  • EIM32086 · Definitions: temporary workplace: example
  • EIM32087 · Definitions: temporary workplace: example
  • EIM32088 · Definitions: temporary workplace: example
  • EIM32089 · Definitions: temporary workplace: example
  • EIM32090 · Definitions: temporary workplace: example
  • EIM32091 · Definitions: temporary workplace: example
  • EIM32092 · Definitions: temporary workplace: example
  • EIM32100 · The 24 month rule: how to find out the expected period of time at a workplace
  • EIM32101 · The 24 month rule: how to find out the expected period of time at a workplace: example
  • EIM32105 · The 24 month rule: breaks in attendance
  • EIM32106 · The 24 month rule: breaks in attendance: example
  • EIM32107 · The 24 month rule: breaks in attendance: example
  • EIM32108 · The 24 month rule: breaks in attendance: example
  • EIM32125 · Fixed term appointments and agency workers: fixed term appointments
  • EIM32126 · Fixed term appointments and agency workers: fixed term appointments: example
  • EIM32127 · Fixed term appointments and agency workers: fixed term appointments: example
  • EIM32128 · Fixed term appointments and agency workers: fixed term appointments: example
  • EIM32129 · Fixed term appointments and agency workers: fixed term appointments: example
  • EIM32130 · Fixed term appointments and agency workers: agency workers
  • EIM32131 · Fixed term appointments and agency workers: agency workers: example
  • EIM32132 · Fixed term appointments and agency workers: fixed term appointments: site-based workers
  • EIM32133 · Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
  • EIM32134 · Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
  • EIM32135 · Employment intermediaries
  • EIM32136 · Personal service companies: examples
  • EIM32137 · Fixed term appointments and agency workers: case law
  • EIM32140 · More than one permanent workplace at the same time
  • EIM32141 · More than one permanent workplace at the same time: example
  • EIM32142 · More than one permanent workplace at the same time: example
  • EIM32143 · More than one permanent workplace at the same time: example
  • EIM32150 · Attendance for a temporary purpose
  • EIM32151 · Attendance for a temporary purpose: example
  • EIM32152 · Attendance for a temporary purpose: example
  • EIM32153 · Attendance for a temporary purpose: example
  • EIM32154 · Attendance for a temporary purpose: example
  • EIM32160 · Depots and similar bases
  • EIM32161 · Depots and similar bases: example
  • EIM32162 · Depots and similar bases: example
  • EIM32163 · Depots and similar bases: example
  • EIM32164 · Depots and similar bases: example
  • EIM32170 · Employees who work at home
  • EIM32171 · Employees who work at home: example
  • EIM32172 · Employees who work at home: example
  • EIM32173 · Employees who work at home: example
  • EIM32174 · Employees who work at home: hybrid working: example
  • EIM32180 · Private travel
  • EIM32181 · Private travel: example
  • EIM32182 · Private travel: example
  • EIM32190 · Duties defined by reference to a particular area
  • EIM32191 · Duties defined by reference to a particular area: meaning of "defined by reference to an area"
  • EIM32195 · Duties defined by reference to a particular area: some duties outside the area
  • EIM32200 · Duties defined by reference to a particular area: deductions for travel
  • EIM32201 · Duties defined by reference to a particular area: example
  • EIM32202 · Duties defined by reference to a particular area: example
  • EIM32203 · Duties defined by reference to a particular area: example
  • EIM32204 · Duties defined by reference to a particular area: example
  • EIM32205 · Duties defined by reference to a particular area: example
  • EIM32206 · Duties defined by reference to a particular area: example
  • EIM32207 · Duties defined by reference to a particular area: example
  • EIM32220 · When a workplace ceases to be a permanent workplace
  • EIM32221 · When a workplace ceases to be a permanent workplace: example
  • EIM32230 · Passing work on the way to somewhere else
  • EIM32231 · Passing work on the way to somewhere else: example
  • EIM32240 · Emergency call-out and stand-by: emergency call-out
  • EIM32241 · Emergency call-out and stand-by: emergency call-out: example
  • EIM32250 · Emergency call-out and stand-by: stand-by
  • EIM32251 · Emergency call-out and stand-by: stand-by: example
  • EIM32260 · Safeguards against abuse: introduction
  • EIM32270 · Safeguards against abuse: the necessary attendance rule
  • EIM32271 · Safeguards against abuse: the necessary attendance rule: example
  • EIM32272 · Safeguards against abuse: the necessary attendance rule: example
  • EIM32280 · Safeguards against abuse: changes to a workplace
  • EIM32281 · Safeguards against abuse: changes to a workplace: example
  • EIM32282 · Safeguards against abuse: changes to a workplace: example
  • EIM32283 · Safeguards against abuse: changes to a workplace: example
  • EIM32285 · Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
  • EIM32286 · Safeguards against abuse: changes to a workplace; a change in the journey with no change in cost: example
  • EIM32300 · Safeguards against abuse: journeys treated as ordinary commuting
  • EIM32301 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32302 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32303 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32304 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32305 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32306 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32307 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32308 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32309 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32310 · Safeguards against abuse: journeys treated as ordinary commuting: example
  • EIM32320 · Safeguards against abuse: journeys treated as private travel
  • EIM32321 · Safeguards against abuse: journeys treated as private travel: example
  • EIM32322 · Safeguards against abuse: journeys treated as private travel: example
  • EIM32323 · Safeguards against abuse: journeys treated as private travel: example
  • EIM32324 · Safeguards against abuse: journeys treated as private travel: example
  • EIM32325 · Safeguards against abuse: journeys treated as private travel: example
  1. Travel expenses: travel for necessary attendance: contents
  2. Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example

EIM32127 | Travel expenses: travel for necessary attendance: fixed term appointments and agency workers: fixed term appointments: example

From HM Revenue & Customs · Employment Income Manual

An employee is employed as a research scientist on a fixed term contract lasting 15 months. Most of her work is to be done in research laboratories in Upminster but in order to familiarise her with equipment that is new to her, her employer first sends her to the manufacturer’s premises in Inverness for 2 weeks. A deduction is due for travel between her home and Inverness but not for travel between her home and Upminster.

Although Upminster could be capable of being a temporary workplace, because her attendance is for a limited duration (see EIM32075), it is prevented from being a temporary workplace because her attendance is for almost all of the period during which she will hold that employment, see EIM32125. Upminster is a permanent workplace.

Inverness is a temporary workplace. Her attendance is for a limited duration. Although her attendance is in the course of a period of continuous work (she works there for 40% or more of her working time) the period is not expected to exceed 24 months. Nor will she be in Inverness for all or almost all of the period for which she holds the employment. So Inverness is not prevented from being a temporary workplace by the further rule explained in EIM32080.

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