I had the following info confirmed by HMRC staff on a webinar of theirs about this exact subject.
In order to work out if a work location counts as a permanent workplace or not, you need to apply the following rules in this order.
• If you spend 40% or more of your time at that location, it will be a permanent location, unless the contract is for 24 months or less.
• If you spend less than 40% of your time at that location, it will be temporary unless you attend for a continuous work task rather than visiting to perform a task of limited duration.
I found it quite simple to apply these rules once I understood the order to apply the two tests. Hope that helps.
My answers
I had the following info confirmed by HMRC staff on a webinar of theirs about this exact subject.
In order to work out if a work location counts as a permanent workplace or not, you need to apply the following rules in this order.
• If you spend 40% or more of your time at that location, it will be a permanent location, unless the contract is for 24 months or less.
• If you spend less than 40% of your time at that location, it will be temporary unless you attend for a continuous work task rather than visiting to perform a task of limited duration.
I found it quite simple to apply these rules once I understood the order to apply the two tests. Hope that helps.