3.27
An employee does not need to have a permanent workplace to go back to, to get tax relief for travel to a temporary workplace.
Example
Viv starts a new job as a trainee manager for a building society. When she starts her job her employer has not decided where she will be based. As part of her induction into the building society, for the first 2 months Viv is required to spend a few weeks working full-time at each of a number of branches learning about the wide range of services the building society provides. After 2 months she is given a permanent posting to a branch in Swansea.
Viv is entitled to tax relief for the full cost of her journeys from home to the branches she visits in the first 2 months of her employment. Viv is not entitled to tax relief for the cost of travelling from her home to Swansea, once this becomes her permanent posting, because this is an ordinary commuting journey.