NIM06310 - Class 1 NICs : Expenses and allowances : Travelling expenses : Depots and similar bases

Where an employee regularly attends a workplace because it is the base from which they work or it is the place where they are routinely allocated tasks, attendance will not be accepted as for a limited duration or for a temporary purpose.

Not all places from which an employee works or at which they are allocated tasks is necessarily a permanent workplace.

A depot or similar workplace will be regarded as a permanent workplace if

• the employee attends it regularly, and
• the main reason the employee goes there is because it is the place from which they work or at which they are regularly allocated tasks, and
• it is the main or only place from which the employee works or at which they are regularly allocated tasks.

If an employee regularly attends a workplace to be routinely allocated tasks the workplace will be a permanent workplace even if certain tasks are allocated to the employee elsewhere.

See EIM 32160 (previously SE32160) for further guidance on this.