EIM32000 - Travel expenses: travel for necessary attendance: table of contents

Introduction

EIM32005 Introduction: how the temporary workplace rules interact
EIM32011 Introduction: simple examples
EIM32015 Introduction: when are travel expenses deductible?
EIM32030 Introduction: travel between employments
EIM32031 Introduction: travel between employments: example
EIM32035 Introduction: travel between separate employers within a group
EIM32036 Introduction: travel between separate employers within a group: examples
EIM32038 Introduction: travel between linked employments
EIM32040 Introduction: joint projects
EIM32041 Introduction: joint projects: example

Definitions

EIM32050 Definitions: introduction
EIM32055 Definitions: ordinary commuting
EIM32056 Definitions: ordinary commuting: example
EIM32060 Definitions: ordinary commuting: necessary journeys
EIM32065 Definitions: permanent workplace
EIM32070 Definitions: permanent workplace: regular attendance
EIM32075 Definitions: temporary workplace
EIM32080 Definitions: temporary workplace: limited duration: the 24 month rule
EIM32081 Definitions: temporary workplace: example
EIM32082 Definitions: temporary workplace: example
EIM32083 Definitions: temporary workplace: example
EIM32084 Definitions: temporary workplace: example
EIM32085 Definitions: temporary workplace: example
EIM32086 Definitions: temporary workplace: example
EIM32087 Definitions: temporary workplace: example
EIM32088 Definitions: temporary workplace: example
EIM32089 Definitions: temporary workplace: example
EIM32090 Definitions: temporary workplace: example
EIM32091 Definitions: temporary workplace: example
EIM32092 Definitions: temporary workplace: example

The 24 month rule

EIM32100 The 24 month rule: how to find out the expected period of time at a workplace
EIM32101 The 24 month rule: how to find out the expected period of time at a workplace: example
EIM32105 The 24 month rule: breaks in attendance
EIM32106 The 24 month rule: breaks in attendance: example
EIM32107 The 24 month rule: breaks in attendance: example
EIM32108 The 24 month rule: breaks in attendance: example

Fixed term appointments and agency workers

EIM32125 Fixed term appointments and agency workers: fixed term appointments
EIM32126 Fixed term appointments and agency workers: fixed term appointments: example
EIM32127 Fixed term appointments and agency workers: fixed term appointments: example
EIM32128 Fixed term appointments and agency workers: fixed term appointments: example
EIM32129 Fixed term appointments and agency workers: fixed term appointments: example
EIM32130 Fixed term appointments and agency workers: agency workers
EIM32131 Fixed term appointments and agency workers: agency workers: example
EIM32132 Fixed term appointments and agency workers: fixed term appointments: site-based workers
EIM32133 Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
EIM32134 Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
EIM32135 Personal service companies
EIM32136 Personal service companies: example
EIM32137 Fixed term appointments and agency workers: case law

More than one permanent workplace at the same time

EIM32140 More than one permanent workplace at the same time
EIM32141 More than one permanent workplace at the same time: example
EIM32142 More than one permanent workplace at the same time: example

Attendance for a temporary purpose

EIM32150 Attendance for a temporary purpose
EIM32151 Attendance for a temporary purpose: example
EIM32152 Attendance for a temporary purpose: example
EIM32153 Attendance for a temporary purpose: example
EIM32154 Attendance for a temporary purpose: example

Depots and similar bases

EIM32160 Depots and similar bases
EIM32161 Depots and similar bases: example
EIM32162 Depots and similar bases: example
EIM32163 Depots and similar bases: example
EIM32164 Depots and similar bases: example

Employees who work at home

EIM32170 Employees who work at home
EIM32171 Employees who work at home: example
EIM32172 Employees who work at home: example
EIM32173 Employees who work at home: example

Private travel

EIM32180 Private travel
EIM32181 Private travel: example
EIM32182 Private travel: example

Duties defined by reference to a particular area

EIM32190 Duties defined by reference to a particular area
EIM32191 Duties defined by reference to a particular area: meaning of "defined by reference to an area"
EIM32195 Duties defined by reference to a particular area: some duties outside the area
EIM32200 Duties defined by reference to a particular area: deductions for travel
EIM32201 Duties defined by reference to a particular area: example
EIM32202 Duties defined by reference to a particular area: example
EIM32203 Duties defined by reference to a particular area: example
EIM32204 Duties defined by reference to a particular area: example
EIM32205 Duties defined by reference to a particular area: example
EIM32206 Duties defined by reference to a particular area: example
EIM32207 Duties defined by reference to a particular area: example

When a workplace ceases to be a permanent workplace

EIM32220 When a workplace ceases to be a permanent workplace
EIM32221 When a workplace ceases to be a permanent workplace: example

Passing work on the way to somewhere else

EIM32230 Passing work on the way to somewhere else
EIM32231 Passing work on the way to somewhere else: example

Emergency call-out and stand-by

EIM32240 Emergency call-out and stand-by: emergency call-out
EIM32241 Emergency call-out and stand-by: emergency call-out: example
EIM32250 Emergency call-out and stand-by: stand-by
EIM32251 Emergency call-out and stand-by: stand-by: example

Safeguards against abuse

EIM32260 Safeguards against abuse: introduction

Safeguards against abuse: the necessary attendance rule

EIM32270 Safeguards against abuse: the necessary attendance rule
EIM32271 Safeguards against abuse: the necessary attendance rule: example
EIM32272 Safeguards against abuse: the necessary attendance rule: example

Safeguards against abuse: changes to a workplace

EIM32280 Safeguards against abuse: changes to a workplace
EIM32281 Safeguards against abuse: changes to a workplace: example
EIM32282 Safeguards against abuse: changes to a workplace: example
EIM32283 Safeguards against abuse: changes to a workplace: example
EIM32285 Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
EIM32286 Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost: example

Safeguards against abuse: journeys treated as ordinary commuting

EIM32300 Safeguards against abuse: journeys treated as ordinary commuting
EIM32301 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32302 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32303 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32304 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32305 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32306 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32307 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32308 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32309 Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32310 Safeguards against abuse: journeys treated as ordinary commuting: example

Safeguards against abuse: journeys treated as private travel

EIM32320 Safeguards against abuse: journeys treated as private travel
EIM32321 Safeguards against abuse: journeys treated as private travel: example
EIM32322 Safeguards against abuse: journeys treated as private travel: example
EIM32323 Safeguards against abuse: journeys treated as private travel: example
EIM32324 Safeguards against abuse: journeys treated as private travel: example
EIM32325 Safeguards against abuse: journeys treated as private travel: example