EIM32143 | Travel expenses: travel for necessary attendance: more than one permanent workplace at the same time: example

Tom is a computer games programmer working for a large game studio. He lives in Birmingham and travels daily to the company’s head office which is in Coventry. This is his permanent workplace and his journeys between home and Coventry are ordinary commuting.

The computer game’s artwork is produced by a team of graphic designers who are based at one of the company’s regional offices in Lichfield.

The game is developed in fortnightly sprints and every 2 weeks Tom’s duties require him to visit the Lichfield office to lay down goals for the forthcoming sprint and assess whether the goals he set at his previous visit have been achieved. Tom travels directly from his home in Birmingham to Lichfield on these occasions.

The fortnightly Lichfield visits are regular and part of a series of visits to the same workplace for the continuation of a particular task. Lichfield is therefore also a permanent workplace and as such travel from his home to those premises is ordinary commuting.