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Posted Thu, 15 Jun 2023 16:32:15 GMT by username_1
I am looking to find out what the definition of a permenant place of work is, if it can be my home address and how it impacts my ability to claim travel expenses. In my contract of employment I am classed as a "remote worker" with a location of work as my "home address". Rarely, maybe four times a year, I am invited to travel to one or other site for a meeting or team building activity. All of my duties are performed remotely via phone, or internet. For those rare trips, is it possible to claim expenses against my employer? The HMRC documentation seems to indicate a permenent place of work is unlikely to be a home address, but I do not visit any sites "regularly" (there is no fixed pattern to site visits). I would take that to mean the trips are to a temporary workplace?
Posted Wed, 21 Jun 2023 07:42:44 GMT by HMRC Admin 5
Hi,

EIM31802 advises that a permanent place of work as: "a place at which an employee works is a permanent workplace if he or she attends it regularly for the performance of the duties of the employment".  
A more detailed definition can be found at EIM32065 EIM32065 - Travel expenses: travel for necessary attendance: definitions: permanent workplace
providing definitions of 'attends regularly' EIM32070 - Travel expenses: travel for necessary attendance: definitions: permanent workplace: regular attendance
'temporary workplace' EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
'limited duration' EIM32080 - Travel expenses: travel for necessary attendance: definitions: temporary workplace: limited duration, the 24 month rule
and 'temporary purpose' EIM32150 - Travel expenses: travel for necessary attendance: attendance for a temporary purpose
illustrated by a series of examples.  


Thank you

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