1. FAQ's and Useful Information
  2. HMRC Technical Guidance
  3. Ordinary commuting and private travel (490:Chapter 3)

Permanent workplace

Permanent workplace

3.10

It is usually clear whether or not a place is an employee’s permanent workplace (and, therefore, whether a journey to or from that place is ordinary commuting).

A place is a permanent workplace if the employee attends it regularly for the performance of the duties of the employment and it’s not a temporary workplace.

A temporary workplace is somewhere the employee goes only to perform a task of limited duration or for a temporary purpose.

Paragraph 3.11 explains ‘attends regularly’, paragraphs 3.13 to 3.28 explain ‘temporary workplace’, ‘limited duration’ and ‘temporary purpose’.