Select each item for further information
Do you regularly attend or plan to regularly attend a workplace which is not your normal place of work?
Attendance is considered regular if it is (or is expected) to take place
- frequently - a minimum of 1 day per week every week
and
- forms a pattern - repeated over time
and
- at the same location - a substantial part of the day is spent working at the location.
If the attendance is less frequent (or is expected to be) less than 1 day per week every week, then the attendance will
not be considered regular.
Is your attendance at the workplace for a temporary purpose?
This is where the attendance is for a discrete purpose.
For example, something that is self-contained or defined and arranged for a particular reason, rather than as part of a series of visits to the same office/workplace to continue a particular task.
Is your attendance at the workplace to perform a work task of limited duration?
A task of limited duration is one that will
- be carried out over a limited or defined period of time
- end on a certain date or when a specific event happens.
The task may last
any expected defined period of time, for example
Is your pattern of attendance at the workplace expected to last more than 24 months?
If a jobholder (part or full-time) attends a particular office/workplace in the course of a period of continuous work which lasts, or is likely to last, for more than 24 months, then that office/workplace is capable of becoming a permanent workplace.
Continuous work is a period throughout which the duties of the employment are performed to a
significant extent at a workplace/office.
Will you spend 40% or more of your time at the workplace?
Continuous work is a period throughout which the duties of the employment are performed to a
significant extent at a workplace/office.
For the purposes of operating this rule, HMRC regard duties as performed to a significant extent when an employee spends
40% or more of their contracted working time at that workplace.
Note: The total working time at another office/workplace includes the time spent in travelling to, from and whilst at that office/workplace.
Therefore, an office/workplace is classed as a permanent workplace if you have spent, or are likely to spend, 40% or more of your contracted working time there
- over a period of more than 24 months and
- the work is being undertaken over a period of limited duration or defined period of time.