An employee of a Scottish utility company lives in Perth. She has no office and her duties are defined by reference to the whole of the geographical area of Scotland. The whole of Scotland is her permanent workplace, see EIM32190.
Sometimes she has to travel long distances within Scotland and
occasionally she goes to London on business. This may involve meals
while travelling and staying in hotels. A deduction is due for the
full cost of her travel, see
EIM32200. This will include the
subsistence and accommodation costs attributable to that travel,
see
EIM31815.
