What is a temporary workplace?
For employment tax purposes, HMRC can treat a workplace as temporary where an employee attends it to perform a task of limited duration or for another temporary purpose.
This matters because travel to a qualifying temporary workplace can potentially count as business travel rather than ordinary commuting.
A workplace does not become temporary simply because you work there for less than two years. The reason for attending, expected duration of attendance and pattern of work all need to be considered.
Permanent workplace vs temporary workplace
A permanent workplace is generally somewhere you attend regularly to perform the duties of your employment and which is not a temporary workplace.
Travel between home and a permanent workplace is usually ordinary commuting, so tax relief is normally unavailable for that journey.
By contrast, travel to a qualifying temporary workplace is not ordinarily treated as ordinary commuting, although other safeguards and restrictions can still apply.
Why are you attending the workplace?
Is it for a limited task or another genuinely temporary purpose?
How long are you expected to attend?
The expected period matters — not simply how long you eventually remain there.
How much of your working time is spent there?
Significant attendance can bring HMRC's continuous-work and 24-month rules into play.
How does HMRC's 24-month rule work?
The 24-month rule is one of the most important parts of the temporary workplace rules.
Broadly, a workplace cannot continue to qualify as temporary under the limited-duration rules where an employee attends it in the course of a period of continuous work that lasts, or is expected to last, more than 24 months.
It is not simply a countdown from day one
HMRC considers what the employee reasonably expects about the duration of attendance.
If the reasonable expectation changes and the employee is now expected to attend the workplace for more than 24 months, the tax treatment can change from that point.
This means you should not assume that travel automatically qualifies for tax relief for the first 24 months regardless of what was known about the assignment.
What is the 40% rule?
HMRC's guidance treats duties as being performed to a significant extent at a workplace where the employee spends 40% or more of their working time at that place.
This threshold matters when deciding whether attendance forms part of a period of continuous work for the purposes of the 24-month rule.
Spending less than 40% of your time somewhere does not automatically make every journey tax-deductible, and spending 40% or more there does not by itself answer every temporary workplace question. The wider facts still matter.
What happens if the expected assignment length changes?
The employee's reasonable expectation is important.
For example, someone may initially be assigned to a client site for 18 months. If there is no expectation at that stage that attendance will exceed 24 months, the 24-month restriction may not prevent the workplace from being temporary.
If circumstances later change and it becomes reasonable to expect that the continuous period of work will exceed 24 months, the workplace can cease to satisfy the temporary workplace rules from the point that expectation changes.
Can you claim travel from home to a temporary workplace?
Potentially. HMRC's guidance makes clear that an employee does not have to have a permanent workplace to return to in order for travel to a temporary workplace potentially to qualify.
However, this does not mean every journey from home to a changing work location automatically qualifies. The workplace must genuinely satisfy the temporary workplace rules, the travel must be for work purposes, and HMRC has safeguards designed to prevent journeys that are substantially ordinary commuting from qualifying.
If you use your own vehicle for qualifying travel, also read our PAYE Mileage Tax Relief Guide .
Temporary workplace examples
12-month client assignment
An employee normally works at the employer's office but is sent to a client's premises for a project expected to last 12 months.
Subject to the wider facts, attendance at the client site may be for a limited duration and the location may potentially qualify as a temporary workplace.
Assignment expected to last three years
An employee starts working most of the week at a project site and from the outset expects the assignment to last three years.
Where the employee is performing duties there to a significant extent and the continuous work is expected to exceed 24 months, the site would generally be prevented from qualifying as a temporary workplace under that rule.
Expected 18 months, later extended
An employee initially expects an assignment to last 18 months. After 10 months, circumstances change and the employee is told the assignment is now expected to continue beyond 24 months in total.
HMRC's guidance indicates that the workplace may cease to qualify as temporary when the reasonable expectation changes, rather than only once the employee actually reaches month 24.
Can you claim tax relief for travel to a temporary workplace?
Where a journey satisfies the employment travel rules, eligible travel costs may potentially qualify for tax relief.
If you travel in your own vehicle, the amount of relief may be considered under the mileage rules. Other qualifying business travel expenses can be subject to different rules.
The facts of the employment are important. You should keep records showing where you worked, why you attended the location, the dates of attendance and relevant travel costs or mileage.
Moving between construction sites or client locations does not automatically make every workplace temporary. The purpose, expected duration and pattern of attendance need to be reviewed.
Reviewed & Updated
11 August 2026
PAYE employment travel
GO TAX REFUNDS
HM Revenue & Customs / GOV.UK
HMRC travel rules are fact-specific. This guide provides general information and should be considered alongside the details of your employment, workplaces and travel pattern.
Temporary Workplace FAQs
Is every workplace under 24 months temporary?
No. The 24-month rule is only part of the test. The workplace must first be attended for a task of limited duration or another temporary purpose, and the employee's pattern and expected duration of attendance must also be considered.
Does the 24-month rule start again if I change employers?
The treatment depends on the particular employment, workplace and surrounding facts. A change in employment does not justify assuming automatically that a location becomes a new temporary workplace. The new circumstances need to be reviewed.
What does the 40% temporary workplace rule mean?
HMRC generally treats an employee as performing duties to a significant extent at a workplace where 40% or more of their working time is spent there. This is relevant when applying the continuous-work and 24-month rules.
Can I claim mileage from home to a temporary workplace?
Potentially, where the location genuinely qualifies as a temporary workplace and the journey satisfies HMRC's employment travel rules. Ordinary travel to a permanent workplace does not normally qualify.
When does a temporary workplace become permanent?
There is no single answer for every situation. Under the 24-month restriction, a workplace can be prevented from being temporary once an employee expects a period of continuous work at that location to exceed 24 months. Other permanent-workplace rules can also apply.
Can construction workers use the temporary workplace rules?
Potentially, but working at different sites does not automatically make every site a temporary workplace. HMRC considers the nature, duration, expectation and pattern of attendance at each workplace.
HMRC & GOV.UK Sources
This guide is reviewed against official HMRC employment travel guidance and UK tax legislation.
Unsure whether your workplace is temporary?
Go Tax Refunds can review your employment, work locations, travel pattern and mileage records to help determine whether your work travel may qualify for PAYE tax relief.
Contact Us!