NIM06300 - Class 1 NICs : Expenses and allowances : Travelling expenses : People with more than one workplace at the same time

Someone who has two or more employments, or is in employment which requires regular attendance at more than one workplace, may have more than one permanent workplace during the same period.

Most employees will not have more than one permanent workplace at the same time. Each case will depend on its facts. Things to consider include whether:

• the employee regularly performs a significant part of their duties there,
• people would expect to be able to contact the employee at the second location,
• the employee has an office, or desk, and support services at the second location which they regularly use.

See EIM32140 (previously SE32140) for further guidance on this issue.