An employee has worked for his employer for 3 years. He is sent to perform full-time duties at a workplace for 18 months. After 10 months the posting is extended to 28 months. A deduction is due for the full cost of travel to and from the workplace during the first 10 months but not after that.
The workplace is capable of being a temporary workplace because
his attendance is for a limited duration, see
EIM32075. At the outset the workplace is
not excluded from being a temporary workplace by the further rule
explained in
EIM32080. Although his attendance is in
the course of a period of continuous work (he works there for 40%
or more of his working time) it is not expected at the outset that
it will exceed 24 months. So the workplace is a temporary workplace
at that time.
After 10 months the expectation changes. The workplace is now
excluded from being a temporary workplace by the further rule. His
attendance is in the course of a period of continuous work and that
period is expected to exceed 24 months. Therefore after 10 months
the workplace becomes a permanent workplace.
