Travelling expenses: business travel: travel for necessary attendance at a temporary workplace: permanent workplace  

A permanent workplace is a place that the employee attends regularly to perform duties of the employment and that is not a temporary workplace. For more guidance look at EIM32065.

An employee attends a place regularly if attendance is frequent, or follows a pattern. For more on this look at EIM32070. For most employees the normal place that they attend to carry out their duties will be a permanent workplace. However, some employees may not have a permanent workplace while others may have more than one.

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