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

Introduction

EIM32005Introduction: how the temporary workplace rules interact
EIM32011Introduction: simple examples
EIM32015Introduction: when are travel expenses deductible?
EIM32030Introduction: travel between employments
EIM32031Introduction: travel between employments: example
EIM32035Introduction: travel between separate employers within a group
EIM32036Introduction: travel between separate employers within a group: examples
EIM32040Introduction: joint projects
EIM32041Introduction: joint projects: example

Definitions

EIM32050Definitions: introduction
EIM32055Definitions: ordinary commuting
EIM32056Definitions: ordinary commuting: example
EIM32060Definitions: ordinary commuting: necessary journeys
EIM32065Definitions: permanent workplace
EIM32070Definitions: permanent workplace: regular attendance
EIM32075Definitions: temporary workplace
EIM32080Definitions: temporary workplace: limited duration: the 24 month rule
EIM32081Definitions: temporary workplace: example
EIM32082Definitions: temporary workplace: example
EIM32083Definitions: temporary workplace: example
EIM32084Definitions: temporary workplace: example
EIM32085Definitions: temporary workplace: example
EIM32086Definitions: temporary workplace: example
EIM32087Definitions: temporary workplace: example
EIM32088Definitions: temporary workplace: example
EIM32089Definitions: temporary workplace: example
EIM32090Definitions: temporary workplace: example
EIM32091Definitions: temporary workplace: example
EIM32092Definitions: temporary workplace: example

The 24 month rule

EIM32100The 24 month rule: how to find out the expected period of time at a workplace
EIM32101The 24 month rule: how to find out the expected period of time at a workplace: example
EIM32105The 24 month rule: breaks in attendance
EIM32106The 24 month rule: breaks in attendance: example
EIM32107The 24 month rule: breaks in attendance: example
EIM32108The 24 month rule: breaks in attendance: example

Fixed term appointments and agency workers

EIM32125Fixed term appointments and agency workers: fixed term appointments
EIM32126Fixed term appointments and agency workers: fixed term appointments: example
EIM32127Fixed term appointments and agency workers: fixed term appointments: example
EIM32128Fixed term appointments and agency workers: fixed term appointments: example
EIM32129Fixed term appointments and agency workers: fixed term appointments: example
EIM32130Fixed term appointments and agency workers: agency workers
EIM32131Fixed term appointments and agency workers: agency workers: example
EIM32132Fixed term appointments and agency workers: fixed term appointments: site-based workers
EIM32133Fixed term appointments and agency workers: fixed term appointments: site-based workers: likely to hold
EIM32134Fixed term appointments and agency workers: fixed term appointments: site-based workers: reasonable to assume
EIM32135Personal service companies
EIM32136Personal service companies: example
EIM32137Fixed term appointments and agency workers: case law

More than one permanent workplace at the same time

EIM32140More than one permanent workplace at the same time
EIM32141More than one permanent workplace at the same time: example
EIM32142More than one permanent workplace at the same time: example

Attendance for a temporary purpose

EIM32150Attendance for a temporary purpose
EIM32151Attendance for a temporary purpose: example
EIM32152Attendance for a temporary purpose: example
EIM32153Attendance for a temporary purpose: example
EIM32154Attendance for a temporary purpose: example

Depots and similar bases

EIM32160Depots and similar bases
EIM32161Depots and similar bases: example
EIM32162Depots and similar bases: example
EIM32163Depots and similar bases: example
EIM32164Depots and similar bases: example

Employees who work at home

EIM32170Employees who work at home
EIM32171Employees who work at home: example
EIM32172Employees who work at home: example
EIM32173Employees who work at home: example

Private travel

EIM32180Private travel
EIM32181Private travel: example
EIM32182Private travel: example

Duties defined by reference to a particular area

EIM32190Duties defined by reference to a particular area
EIM32191Duties defined by reference to a particular area: meaning of "defined by reference to an area"
EIM32195Duties defined by reference to a particular area: some duties outside the area
EIM32200Duties defined by reference to a particular area: deductions for travel
EIM32201Duties defined by reference to a particular area: example
EIM32202Duties defined by reference to a particular area: example
EIM32203Duties defined by reference to a particular area: example
EIM32204Duties defined by reference to a particular area: example
EIM32205Duties defined by reference to a particular area: example
EIM32206Duties defined by reference to a particular area: example
EIM32207Duties defined by reference to a particular area: example

When a workplace ceases to be a permanent workplace

EIM32220When a workplace ceases to be a permanent workplace
EIM32221When a workplace ceases to be a permanent workplace: example

Passing work on the way to somewhere else

EIM32230Passing work on the way to somewhere else
EIM32231Passing work on the way to somewhere else: example

Emergency call-out and stand-by

EIM32240Emergency call-out and stand-by: emergency call-out
EIM32241Emergency call-out and stand-by: emergency call-out: example
EIM32250Emergency call-out and stand-by: stand-by
EIM32251Emergency call-out and stand-by: stand-by: example

Safeguards against abuse

EIM32260Safeguards against abuse: introduction

Safeguards against abuse: the necessary attendance rule

EIM32270Safeguards against abuse: the necessary attendance rule
EIM32271Safeguards against abuse: the necessary attendance rule: example
EIM32272Safeguards against abuse: the necessary attendance rule: example

Safeguards against abuse: changes to a workplace

EIM32280Safeguards against abuse: changes to a workplace
EIM32281Safeguards against abuse: changes to a workplace: example
EIM32282Safeguards against abuse: changes to a workplace: example
EIM32283Safeguards against abuse: changes to a workplace: example
EIM32285Safeguards against abuse: changes to a workplace: a change in the journey with no change in cost
EIM32286Safeguards 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

EIM32300Safeguards against abuse: journeys treated as ordinary commuting
EIM32301Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32302Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32303Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32304Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32305Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32306Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32307Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32308Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32309Safeguards against abuse: journeys treated as ordinary commuting: example
EIM32310Safeguards against abuse: journeys treated as ordinary commuting: example

Safeguards against abuse: journeys treated as private travel

EIM32320Safeguards against abuse: journeys treated as private travel
EIM32321Safeguards against abuse: journeys treated as private travel: example
EIM32322Safeguards against abuse: journeys treated as private travel: example
EIM32323Safeguards against abuse: journeys treated as private travel: example
EIM32324Safeguards against abuse: journeys treated as private travel: example
EIM32325Safeguards against abuse: journeys treated as private travel: example