EIM32271 - Travel expenses: travel for necessary attendance: safeguards against abuse: the necessary attendance rule: example
A technical writer normally works at his employer鈥檚 head office. However, to enable him to look after an aunt who is unwell, his employer tells him to work at his aunt鈥檚 home for a few weeks.
The employee鈥檚 attendance at his aunt鈥檚 home is not an objective requirement of the duties of his employment, see EIM32270. Even though he works from his aunt鈥檚 home it is not a workplace, see EIM32055. Therefore, no deduction is due for the cost of travel between his home and his aunt鈥檚 home.