EIM32325 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example

An employee lives in Cannock and has a permanent workplace in West Bromwich. One weekend they visit their grandmother in Lichfield. On Monday morning they drive from Lichfield direct to visit a client in Stafford.

Although the employee began their journey from Lichfield for personal reasons, and their journey is 6 miles longer than it would otherwise have been, the journey is primarily made for a business reason. So it is not substantially private travel, see EIM32320. They are entitled to mileage allowance relief for that journey, see EIM31200.

This example shows that you should not use the rule against substantially private travel to deny a deduction where small sums and small distances are involved.