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. »Ê¹ÚÌåÓýappy 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.