Employee travel expenses to temporary workplace

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Joe is a site manager for Bob The Builder. He was on site A for 12 months then moved to site B for 20 months. He's been claiming tax relief on travel expenses. Work on site B has been slipping. It's now month 18 and it looks like Joe might be on site for more than 24 months. At what point does the site cease to be temporary? We're not yet at the point where Joe is certain he'll be there for more than 24 months, it is looking increasingly more likely. Today he recons the site will close in month 26, but he could be relocated to another site before then so even if the site may continue to month 26 that doesn't mean Joe will definitely be there.

Joe's employer is considering moving Joe to site C then back to B later. If this happens the move to site C will happen before month 24 but he might only be on site C for a short space of time. Joe can't say how long because it is up to his employer. He might only be on site C for a few weeks before returning to B. Does this start the clock ticking again on B or will it be regarded as a continuous period?

I've read through the examples in EIM such as https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32084 but they're quite different scenarios. Thank you.

Replies (3)

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By ArsalanShah
12th Jun 2017 17:37

kevinringer wrote:

At what point does the site cease to be temporary?

As soon the expectation changes.

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Replying to Accountant A:
Morph
By kevinringer
13th Jun 2017 11:31

Ideal, thank you

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