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Do you need a perm ...

07 March 2007 / David R Harris
Issue: 4098 / Categories: Comment & Analysis , Employees , Income Tax
... to have a temp? DAVID R HARRIS examines the relationship between permanent and temporary workplaces.


  • Definitions of permanent and temporary workplaces.
  • Effect of company and employee changes of decision.
  • A permanent workplace is not a prerequisite of having a temporary workplace.

ONE OF THE grounds for claiming a deduction for travelling and subsistence expenses is that they are incurred by the employee in question in attending a temporary workplace. When the legislation was introduced it was envisaged that an employee would have a permanent workplace but be occasionally obliged to work elsewhere (at a 'temporary workplace') for an extended period. This is likely to be the most common case where the legislation is in point. However it does not appear that it is actually necessary to have a permanent workplace in order for the relief to apply.


A 'workplace' is defined in ITEPA 2003 s 339(1) as a...

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