Expectation/likely to move/likely to remain

If you start to work for an employer who historically employees people on a long-term basis and moves from between sites then, again, you should be fine to claim.

Problems arise where the situation is not clear-cut. There has to be the likelihood of a move or at least a reasonable assumption of one and HMRC interpret that as meaning that a move has to be probable to qualify.  In reality anything is possible - the following example, plus variations, should help to explain the different possibilities:

A scenario

I run a painting and decorating business. I am very busy, have jobs all over the place a few weeks here and a few days there. I have a number of employees most of whom use their own cars to get between jobs. One of my employees leaves – he has been with me for 20 years and therefore I have a vacancy for a full time painter. I take someone on to fill that vacancy. He can claim his travelling from day one. The job is full time and involves moving from location to location. 

Compare that with the following;

One of my painters falls off a ladder and will be missing for two weeks. I have just started a large job lasting two months and I need someone for those two weeks. I take someone on and he works for me at the one location for those two weeks and then finishes. He cannot claim. The whole of the work was at the one location – the location was not going to change, therefore within the definition of the law the location is permanent. It is the job that was temporary.

Compare that with;

One of my painters falls off a ladder and will be missing for two weeks. I take someone on to fill in and that person cannot claim, but unexpectedly on his last day off sick the injured painter falls over at home and will be off for four more weeks. That means that I need the “stand in” to work for me for a bit longer. Let’s say that in this case this takes us beyond the work at the original site so I offer him a further four weeks work and tell that in the final week he will be moving to another site some considerable distance away – he now expects to move. He can then claim his travelling to and from the first site, but only from the time I told him of the move. He cannot backdate the claim to when the employment started. He cannot claim for travelling to the second site because this is expected to be the final site and there is no expectation of a further move. The final site is not expected to change and as it won’t change the second site is permanent within the definition of the law. 

Compare that with: -

The painter who fell off the ladder expected to be off for four weeks. The job we were on at the time was expected to last three more weeks with another job at another location following on afterwards. I hire someone to fill the gap and tell him that it is four weeks work – three weeks at one location and then one week at another. On that basis he can claim for the first site but not the second (as there will be no further move after the second site). Unexpectedly the guy who fell off the ladder makes a miraculous recovery and is available for work after two weeks. On the Friday of the second week I tell the “stand in” that I don’t need him after that day. He is still able to claim the travelling for the two weeks that he worked for me as it was expected that he would move to another site – that was going to be the probable outcome and his laying-off was unexpected and so does not affect his allowance. Strictly speaking, if he was told at work on the afternoon of the final day he would not be able to claim his journey home but whether or not HMRC would apply the rules so harshly is another matter.