Is this now a "temporary workplace"

[Charlie P]

As a permanent employee of a consultancy company I am placed with various client companies (in their offices) for variable lengths of time. My current placement has been with the same company for for almost three years. The duration of the placement is unknown as the client only ever commits to a 12-month contract, and so-far has renewed twice (at the end of each of the first and second 12-month spells). For the first two years I was able to claim tax-free mileage expenses for the daily commute between home and the client's office as it was deemed (under the HMRC 2-year definition) to be a "temporary workplace", but once I got into my third year that ceased to be the case.

Now to the point... During my third year, the client company have relocated me to another of their locations, further from my home, and with just a few months left on the current contract. Does that mean I can rewind the "temporary workplace" clock to start the 2-year threshold count again because I am now at a new location, or does it follow that as it is still the same client company, that the actual physical office location is irrelevant?

Any advice gratefully accepted!

Regards,
Charlie.

[robbob]

or does it follow that as it is still the same client company, that the actual physical office location is irrelevant?

Is all about the physical office location normally so its reasonably likely this will not now "automatically" be a permanent workplace anymore, you do have to be careful though if the journey there (new location) is substantially the same as the journey to the old place -if that is the case its classed as the same journey. One other important minor point is that an expectation after 1 years and 2 days that you would stay at the same location for another 12 months would instantly take you over the "expected 2 years" - so if possible try and ensure any 1 year extension is done before the end of the first year at a location.


https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32075

[Charlie P]

Thanks robbob. The new place is in the opposite direction from home, about 25% further, and takes about twice as long each way because of the different traffic patterns. Could that be considered as at "same journey" do you think - or is it genuinely a new temporary workplace?

[robbob]

The opposite direction is thankfully about as different as you can get

substantially the same is probably say from Ashby-de-la-Zouch to one area of Leeds changed to another area of Leeds

[Charlie P]

Thanks for the advice, I am very grateful or it!