HMRC Technical Guidance

Ordinary commuting and private travel (490:Chapter 3)

• Emergency call-out expenses
• Passing work on the way to somewhere else
• When a workplace stops being a permanent workplace
• Managers working across sites
• People with more than one workplace at the same time
• Agency workers
• Employees who work at home
• Duties defined by reference to a particular geographical area
• Depots and similar bases
• The fixed term appointment rule
• No requirement to return to a permanent workplace
• Long construction projects
• The 24 month rule
• Workplaces which are prevented from being temporary workplaces
• Attendance for a temporary purpose
• Regular attendance at a workplace
• Permanent workplace
• Ordinary Commuting
• Private travel

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