An employee works for an employer who has several offices close to each other in London. Her employer rotates staff around the offices every 18 months. She works at one office and is then moved to another. She travels to work on the Underground and, although she now gets off ten stops further on than previously, her journey is largely unaltered and the price of her ticket does not change.
The new office is not recognised as a new workplace because the
change of site has no substantial effect on her journey to work,
see
EIM32280. Although her attendance at the
new office is expected to be for a limited duration it will not be
a temporary workplace. Her expected attendance at the single
workplace represented by the two offices will be in a period of
continuous work that is expected to exceed 24 months, see
EIM32080. The new office is a permanent
workplace and she cannot deduct the cost of travel between her home
and the new office.
