EIM32136 - Travel expenses: travel for necessary attendance: personal service companies: example

A computer expert provides his services through a company that he owns. He is the company's only employee. Each year the company has around three contracts with different clients around the country to supply his services. He travels from home to work at the premises of his company's clients.

Each place at which he works for his company's clients will be a temporary workplace provided that he does not expect to spend more than 40% of his time for more than 24 months at any one site, see EIM32080.