Travelling expenses: business
travel: travel for necessary attendance at a temporary workplace: modifications
In deciding whether a workplace is a temporary workplace there are a number of other modifications to the rules. These are:
- any change of workplace that does not have a substantial effect on the employee's commuting journey is disregarded. For more guidance on this look at EIM32280 and particularly at the examples at EIM32089 and EIM32281 to EIM32283
- any place that an employee attends regularly, which is the base from which the duties of the employment are performed, or is the place at which the tasks to be performed are allocated is treated as a permanent workplace. For more guidance on this look at EIM32160 and particularly at the examples at EIM32161 to EIM32164
- where an employee's duties are defined by reference to an area and there is no permanent workplace within that area the area can be treated as a permanent workplace. For more guidance on this look at EIM32190 and particularly at the examples at EIM32201 to EIM32207
- where travel to a temporary workplace is broadly similar to the employee's travel to his or her permanent workplace, the travel to the temporary workplace is treated as not being business travel. For more guidance on this look at EIM32300 and particularly at the examples at EIM32301 to EIM32310.
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