Income Tax (Earnings and Pensions) Act 2003 section 339

Meaning of "workplace" and "permanent workplace"

Section 339 defines what counts as a "workplace" and a "permanent workplace" for the purposes of determining ordinary commuting and private travel under the travel expenses rules.

• A "workplace" is any location where an employee must attend to carry out their job duties; a "permanent workplace" is one they regularly attend that does not qualify as temporary.
• A place is temporary if the employee attends for a task of limited duration or another temporary purpose, but it becomes permanent if it serves as the base for duties or where tasks are allocated.
• A place cannot be treated as temporary if the employee works there continuously for more than 24 months, or for almost the entire period they are likely to hold the employment.
• Where an employee's duties are defined by reference to a geographical area and they attend various places within it, the whole area can be treated as their permanent workplace.