---
title: "Temporary Workplace Mileage & 24-Month Rule UK | DriveQuery"
description: "Understand HMRC temporary-workplace mileage, the 24-month and 40% rules, ordinary commuting and how to keep Tesla business-mileage records."
canonical: "https://drivequery.com/en/business-mileage-temporary-workplace/"
language: "en-GB"
content_signal: "search=yes, ai-input=yes, ai-train=yes, use=full"
last_modified: "2026-08-30"
ai_priority: "tier-2"
primary_intent: "hmrc-temporary-workplace-mileage"
commercial_stage: "consideration"
query_targets: "temporary workplace mileage; HMRC 24 month rule; business mileage temporary workplace; ordinary commuting; 40 percent rule"
---
[Home](https://drivequery.com/en/) / [Guides](https://drivequery.com/en/guides/) / Temporary workplace mileage

Business mileage · Temporary workplace · HMRC

# Temporary workplace mileage and HMRC's 24-month rule

A journey from home to work is not always ordinary commuting. Travel to a genuine temporary workplace can qualify as business travel — but the 24-month and 40% rules determine when that treatment stops.


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## Quick answer

Travel to a temporary workplace can qualify as business travel, but HMRC's **24-month rule and 40% test** can change the answer when attendance becomes sufficiently regular and long-term. The tax result comes from the employment facts; a mileage tracker provides the journey evidence behind that decision.

## Questions this page answers

- Can I claim mileage to a temporary workplace?
- How does HMRC's 24-month rule work?
- What is the 40% workplace attendance test?
- When does a temporary workplace become a permanent workplace for travel purposes?
- What journey records should I keep?
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Updated 16 August 2026 HMRC guidance checked 16 August 2026 ≈ 11 min read UK · HMRC

**For a Tesla mileage log, the route alone is not enough.** Home → Office may be private ordinary commuting, while Home → Project Site may be eligible business travel if the site is genuinely temporary. The tax result depends on why the employee attends that workplace, how long the attendance is expected to last and how much working time is spent there.

**The practical rule** Capture every journey automatically, but attach workplace status and purpose before treating home-to-site mileage as business travel.

**24 months**Expected continuous work beyond this point can trigger permanent-workplace treatment.

**40%+**HMRC treats this share of working time at the site as significant attendance for the rule.

**Expectation**The treatment can change as soon as the expected duration changes — not only at month 24.

**Evidence**Keep journey facts, site status, project dates and the reason for travel together.

## 1. What is a temporary workplace?

HMRC describes a temporary workplace as a place an employee attends only to perform a task of limited duration or for another temporary purpose. A workplace can therefore be visited regularly and still be temporary if the reason for attendance is genuinely limited or temporary.

This matters because qualifying travel to a temporary workplace can be treated differently from ordinary commuting to a permanent workplace.

Home → Permanent office**Private · Ordinary commute**Normally not business mileage

Home → 8-month project site**Potential business travel**Can qualify if the site is genuinely temporary

Office → Client**Business**Travel in the performance of duties

## 2. The 24-month rule

A workplace cannot remain temporary under the limited-duration rule where the employee attends it in a period of continuous work that **lasts, or is expected to last, more than 24 months**. In that situation HMRC treats the workplace as permanent and home-to-work travel becomes ordinary commuting.

HMRC temporary-workplace test

## 24 months + 40%

The 24-month rule matters where duties are performed to a significant extent at the workplace.

Duration

### More than 24 months

Actual or expected continuous work at that workplace.

Significant extent

### 40% or more

HMRC treats 40% or more of working time at that place as significant attendance.

## 3. The expectation can change before month 24

The rule is not simply a stopwatch that expires after two years. HMRC looks at what is expected based on the facts at the time.

For example, if an employee starts an 18-month posting, the site may initially be temporary. If after 10 months the posting is extended so that total expected attendance becomes 28 months, HMRC's example treats the workplace as permanent **from the date the expectation changes**. Travel relief can therefore stop before the employee has physically spent 24 months there.

The reverse can also happen: if a posting originally expected to exceed 24 months is later shortened so that it is no longer expected to exceed the limit, the workplace can become temporary from that change in expectation.

1**Assignment starts**Project site is expected to last 18 months.

→

2**Month 10**The assignment is extended and total expected attendance becomes 28 months.

→

3**Status reviewed**The 24-month test is reassessed from the date the expectation changes.

→

4**Future travel**Home-to-site journeys can become ordinary commuting from that point.

## 4. Why the 40% rule matters

For the 24-month rule, HMRC regards duties as performed to a significant extent at a workplace where the employee spends **40% or more of working time** there. This means that calendar duration alone does not tell the full story.

A useful mileage record may therefore need more context than total miles:

- Which workplace was visited
- Why the employee attended it
- When attendance started
- The expected end date or project duration
- How regularly the employee attends
- Whether the workplace is permanent, temporary or needs review

Attendance**Below 40%**The 24-month continuous-work rule is not triggered by significant attendance, but other workplace rules still matter.

Attendance**40%+ and ≤24 months**A genuinely temporary site can still qualify where the expected continuous period does not exceed 24 months.

Attendance**40%+ and >24 months**A site otherwise capable of being temporary is treated as permanent under the 24-month rule.

Change**Facts move**Extension, shortening or a changed work pattern should trigger a fresh review rather than an automatic label.

## 5. Ordinary commuting stays private mileage

Travel between home and a permanent workplace is ordinary commuting and is normally private travel for HMRC purposes. That means the same physical journey can change tax treatment if the status of the workplace changes.

Months 1–10

### Temporary project site

Home-to-site travel may qualify where the posting is genuinely expected to remain within the temporary-workplace rules.

Expectation changes

### Now a permanent workplace

If continuous attendance is now expected to exceed 24 months and meets the significant-work test, future home-to-site travel is ordinary commuting.

## 6. A break does not necessarily reset the clock

HMRC also warns that a period of continuous work can remain continuous even where there is a break in attendance. Moving to a nearby site may not necessarily create a new workplace either if the change has no substantial effect on the journey. For complex projects, contractors and rotating sites, the detailed facts matter.

**Do not turn “24 months” into an automatic tax label.** Temporary-workplace status can also be affected by fixed-term appointment rules, depots and bases, geographic-area rules and changes in the nature of the workplace. DriveQuery can organise the journey evidence, but the user or employer should confirm the tax treatment.

## 7. How DriveQuery can make temporary-workplace mileage easier

DriveQuery can collect a factual trail of journeys through the Tesla connection and turn that into a review workflow instead of asking the employee to reconstruct every site visit months later.

1. Record the Tesla journey, date, start, destination and distance.
2. Recognise recurring destinations such as a project site or client location.
3. Suggest **Business · Temporary workplace** where the user has previously confirmed that context.
4. Keep new sites and changes in working pattern in a review queue.
5. Track the first attendance date and a user-confirmed expected end date.
6. Flag long-running sites for review rather than silently treating every journey as business mileage forever.

Project Site A

## Month 18 of planned 20

Workplace status: Temporary · user confirmed

Attendance

### 46% of workdays

Useful context for the 40% significant-work test.

Review

### 2 months remaining

Ask for confirmation if the project is extended.

## 8. What should the mileage record keep?

Where an employee is claiming mileage or tax relief, the record still needs to support the underlying business journey. A practical Tesla mileage log should keep:

A [business mileage tracker](https://drivequery.com/en/tesla-mileage-tracker-business/) can preserve the journey trail while the workplace facts are still fresh. For the value of qualifying miles, use the [HMRC mileage rates calculator](https://drivequery.com/en/mileage-allowance-calculator/).

| Field | Example | Why it matters |
| --- | --- | --- |
| **Journey** | Home → Project Site A · 31 miles | Creates the factual travel record. |
| **Purpose** | Client implementation project | Explains why the journey was made. |
| **Site status** | Temporary · user confirmed | Separates project travel from ordinary commuting. |
| **Attendance started** | 6 January 2026 | Provides context for continuous attendance. |
| **Expected end** | 30 September 2027 | Shows the expectation used when the journey was classified. |
| **Review note** | Extension agreed 4 November 2026 | Preserves when the facts changed instead of rewriting history later. |

Illustrative record only. The tax treatment still depends on the employee's actual facts and HMRC workplace rules.

A useful system therefore stores **what happened** separately from **how the journey was treated**. The Tesla can provide much of the journey evidence; the employee or employer confirms the temporary-workplace context and any change in the assignment.

- Date and time
- Start and destination
- Distance
- Journey purpose
- Workplace name or project
- Business / commute / private classification
- Temporary-workplace status where relevant
- Notes explaining unusual or changed circumstances

For an employee using their own Tesla, qualifying business miles can then feed into the 2026/27 HMRC mileage-allowance calculation. See the [55p and 25p business mileage guide](https://drivequery.com/en/tesla-business-mileage-allowance/).

DriveQuery workflow

## Let the car remember the journey. You confirm why it counted.

Automatic trip capture is ideal for project work because the factual record is created when the journey happens, while workplace status can be reviewed whenever the assignment changes.

[Explore the Tesla mileage log →](https://drivequery.com/en/tesla-mileage-log/)

## Frequently asked questions

Is travel from home to a temporary workplace business mileage?

It can be qualifying business travel where the workplace meets HMRC's temporary-workplace rules. Travel to a permanent workplace is normally ordinary commuting.

Does a workplace automatically become permanent after 24 months?

The rule looks at continuous work that lasts or is expected to last more than 24 months, with significant attendance generally meaning 40% or more of working time. A change in expectation can change the treatment before 24 months have actually elapsed.

What does the 40% rule mean?

For the 24-month rule, HMRC treats duties as performed to a significant extent at a workplace where the employee spends 40% or more of their working time there.

Does a break in attendance reset the 24-month period?

Not necessarily. HMRC states that a period of continuous work can remain continuous despite a break in attendance. The facts of the working pattern matter.

Can DriveQuery decide whether my workplace is temporary for tax purposes?

No. DriveQuery can capture the factual journey and help track recurring sites and dates, but workplace status and tax treatment depend on HMRC rules and the facts of the employment.

This page is general information about UK employment travel rules and is not tax advice. Temporary-workplace status depends on the facts, including expected duration, working-time pattern and other HMRC workplace rules.

Sources: [HMRC – Ordinary commuting and private travel (Chapter 3)](https://www.gov.uk/guidance/ordinary-commuting-and-private-travel-490-chapter-3), [HMRC EIM32075 – temporary workplace](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32075), [HMRC EIM32080 – the 24-month rule](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32080) and [HMRC EIM32105 – breaks in attendance](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32105)., [HMRC EIM32084 – expectation changes during an assignment](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32084)

Temporary workplace quick view

**24 months + 40% are the numbers to remember.**

- Temporary purpose or limited-duration task
- More than 24 months can make it permanent
- 40%+ working time = significant attendance
- Expectation matters before month 24
- Permanent workplace commute = private travel

[Tesla mileage log](https://drivequery.com/en/tesla-mileage-log/)[HMRC 55p mileage guide →](https://drivequery.com/en/tesla-business-mileage-allowance/)

## Track project-site mileage while the facts are still fresh.

DriveQuery is being built to capture Tesla journeys continuously, recognise recurring workplaces and leave changing or uncertain trips for you to review.

[Join the waitlist](https://drivequery.com/en/business-mileage-temporary-workplace/#early-access)