An employee is employed as an office manager by a firm of architects. The firm operates from offices in Bristol and Bath. She spends each morning at the office in Bristol and each afternoon at the office in Bath. No deduction is due for the cost of travel between her home and either office.
She attends each office regularly in the performance of the
duties of her employment. Her attendance is not to perform a task
of limited duration and not is it for a temporary purpose.
Therefore, each office is a permanent workplace, see
EIM32065.
A deduction is due for the cost of travel between the two
workplaces. This is travel in the performance of her duties, see
EIM32360.
