When is a temporary workplace not a temporary workplace for tax purposes?

Temporary workplace expense claims can be a challenge for employers when it comes to ensuring HMRC compliance with tax rules. David Redfern, managing director of DSR Tax Claims, examines potential pitfalls when determining whether claims should be allowed

What makes a temporary workplace a temporary workplace as far as HMRC is concerned? Although for many the rules may seem pretty straightforward, it is not quite as simple as looking at how long an employee spends at any particular workplace.

When it comes to claiming expenses for travelling to a temporary workplace, both employers and employees will be aware of the 24-month rule. HMRC rules state that a workplace will be considered to be a permanent workplace if it is the basis of continuous work that lasts, or is likely to last, for 24 months or longer.

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