Travel and subsistence

Normal place of work

The normal place of work is where your employee works on a day to day basis. This may not always be your (the employer’s) base. Your business may have additional bases elsewhere. In this case, the normal place of work may not be the same for all of your employees.

Usually, you will provide the facilities your employees need to perform their duties at the normal place of work.

Your employee's home is not usually regarded as their normal place of work. An exception to this is where there is an 'objective requirement' that their duties be carried out at home. Their duties have to be carried out at home because they cannot be carried out elsewhere. It is not an objective requirement if:

  • your employee merely carries out, or chooses to carry out, their duties at home
  • the duties carried out are incidental (minor or administrative).

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