HMRC 490 travel expenses helpsheet pdf "permanent workplace"

[MPwannadecentincome]

Sorry, both really, the situation you have described, IMHO would be considered by HMR&C as 2 permanent workplaces if the trip to the client's client site is made on a regular (say weekly) basis

So if I take a contract at my client it is a temporary assignment of limited duration, but the weekly trip to the client's client is a permanent workplace because there is a pattern so making the first workplace also a permanent workplace?

Or is it just wording to catch contractors out both ways?

[LisaContractorUmbrella]

are you referring to sockpuppet's interpretation?

Sorry, both really, the situation you have described, IMHO would be considered by HMR&C as 2 permanent workplaces if the trip to the client's client site is made on a regular (say weekly) basis

[MPwannadecentincome]

I would say that your interpretation is correct

are you referring to sockpuppet's interpretation?

[LisaContractorUmbrella]

I would say that your interpretation is correct

[MPwannadecentincome]

If you spend one week in Leeds and one in Manchester then back in Leeds etc HMRC would argue you have two permanent places of work.

Where do you work and for how often?

On bench at the moment - likely contract will mean that I have to travel to client site every day and the client's client site once a week.

Seems that the text implies there is a pattern "Even if the employee attends the workplace only on one or two days a week, if it is on a regular
basis, the workplace may still be a permanent workplace. It is possible for an
employee to have two or more permanent workplaces. The employee will not
be entitled to relief for the costs incurred in travelling from home to any of
the permanent workplaces."

[Sockpuppet]

If you spend one week in Leeds and one in Manchester then back in Leeds etc HMRC would argue you have two permanent places of work.

Where do you work and for how often?

[MPwannadecentincome]

I have read sections 3.9 to 3.11 more than 3 times and I still do not get it.

http://www.hmrc.gov.uk/helpsheets/490.pdf

Apparently you can have more than 1 permanent workplace if there is a pattern to the attendance at what might otherwise be a temporary workplace. The whole things just seems contradictory.

The pdf is littered with examples except these crucial sections.

Given that travel to a permanent workplace does not qualify for tax relief I find it hard to interpret what a task of limited duration is. Does a project status meeting every week count as a task of limited duration?

TIA