Travelling expenses: business travel: travel for necessary attendance at a temporary workplace
Travel between an employee's home and a permanent workplace is not business travel. This rule applies not only to daily commuting journeys but also to emergency call-outs and other travel outside normal hours. For more guidance on emergency call-outs look at EIM32240. The rule also applies to travel between any other place that is not a workplace and a permanent workplace.
Travel between an employee's home and any other workplace (defined as a temporary workplace) is business travel where attendance at the temporary workplace is necessary to carry out the duties of the employment. Otherwise the journeys are defined as private travel.
You can find comprehensive guidance on these rules at EIM32000 onwards.
| Home | Previous | Next | Top | Menu |
