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The meaning of ‘workplace’ for the purposes of claiming travel expenses.
We are advising employees who travel as part of their role and are required to attend various depots around the country. These trips are regular often weekly or monthly and are a necessary part of their jobs.
For example an employee might be based at office one but be required to attend office two every Tuesday office three each month for a management meeting and then fly to Scotland for three days each month to supervise staff at office four.
The difficulty we have is that under HMRC guidance it appears all these offices will be deemed permanent workplaces because the employees will be attending them regularly rather than temporarily. Their attendance is frequent follows a pattern and will be for the duration of their employment. Therefore as we understand it all of these locations will be apermanent workplaces meaning...
