Permanent Workplace – Quick Checklist

Ask yourself these questions about the place you travel to:

📍 How often do you go there?

• ☐ Do you attend the same place regularly (daily, weekly, monthly)?

• ☐ Is there a pattern or routine to your visits?

👉 If yes, HMRC are more likely to see it as permanent.

⏳ How long has it lasted (or will it last)?

• ☐ Have you worked there for more than 24 months, or do you expect to?

• ☐ Do you spend 40% or more of your working time there?

👉 If yes to both, it is very likely permanent under HMRC rules.

🎯 What’s the purpose of going there?

• ☐ Is this your main place where you do the work?

• ☐ Is it where you carry out your core business activities?

👉 Main work location = usually permanent.

🔁 Is the work open-ended?

• ☐ Is there no clear end date?

• ☐ Is it not tied to a specific short-term project or task?

👉 Open-ended work points to a permanent workplace.

🏠 What about home?

• ☐ Do you mainly work from home?

• ☐ Are visits to this place occasional or one-off?

👉 Occasional client visits are more likely temporary, not permanent.

🚦 Simple rule of thumb

• Regular + long-term + main place of work = Permanent workplace

• Short-term + specific task + occasional visits = Temporary workplace

  
  

🚗 Why this matters

• Travel to a permanent workplace = ❌ not tax-deductible (ordinary commuting)

• Travel to a temporary workplace = ✅ usually tax-deductible