Sections 305, 337 and 338 ITEPA 2003The cost of the journey between the employee's home and the mainland departure point will be deductible under Section 338 ITEPA 2003 where the rig is a temporary workplace, see

EIM32075.

Where a change in the employee's place of work from one rig to another does not have any substantial effect on his or her ordinary commuting journey, the two rigs are treated as a single workplace, see EIM32280. This may result in the two rigs being treated as a permanent workplace where they would each otherwise have been treated as temporary workplaces. This is illustrated by example EIM32281. See also the guidance below.

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