The Guidance does no more than repeat the words of the statute without explaining them. It does, however, provide the following three examples675 to illustrate the application of the definition:

“… In most cases work is considered to be done at the location where it is actually done rather than where an employment is held or a trade, profession or vocation is carried on.

[Guidance] Example 23

Robert is an employee of a French clothing manufacturer and he is based in Paris. He spends two days each month working in Glasgow to meet company clients. For those two days Robert is working in the UK, regardless of where he is usually based.

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