Travelling expenses: business travel: travel for necessary attendance at a temporary workplace: the 24 month rule  

A workplace is not a temporary workplace if the employee attends that place:

  • in the course of a period of continuous work at that place
  • lasting more than 24 months, or
  • when it is reasonable to assume that it will be in the course of such a period.

The broad effect is that a place at which the employee can expect to work for a period exceeding 24 months is treated as a permanent workplace from the outset. This rule is described in more detail at EIM32080.

A period of continuous work at a place is a continuous period during which the employee performs his or her duties to a significant extent at that place. For this purpose a significant extent can be taken as 40% of the employee's working time. There are examples at EIM32086 to EIM32092 to illustrate this rule.

Where there is a change in the reasonable expectation concerning how long an employee will work at a place there can be a change in the status of that place. A permanent workplace can become a temporary workplace from the date of the change, or vice versa. This is illustrated by the examples at EIM32083 to EIM32085.

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