EIM32190 - Travel expenses: travel for necessary attendance: duties defined by reference to a particular area
Some employees do not have a single site as a permanent workplace but instead have an employment for which their duties are defined by a particular geographical area. For these employees the whole of that geographical area is treated as their permanent workplace where all of the following conditions are met:
- the employee has no single place that is his or her permanent workplace and
- the employee attends the area regularly and
- the duties of the employee's employment are defined by reference to that area (see EIM32191) and
- if the area was to be treated as a workplace it would be a permanent workplace.
When considering whether a workplace is a temporary workplace, you should also consider the other tests listed at EIM32075.