EIM32231 - Travel expenses: travel for necessary attendance: passing work on the way to somewhere else: example
An employee drives each day between his home in Southampton and his office in Winchester. One day he has to travel on business to Birmingham. »Ê¹ÚÌåÓýappy travel directly from home to Birmingham but stops off at their office to collect some papers.
»Ê¹ÚÌåÓýappy stop in Winchester is incidental to their business journey to Birmingham. »Ê¹ÚÌåÓýapprefore the whole of the travel between Southampton and Birmingham is treated as a single journey to a temporary workplace, see EIM32075. A deduction is available for mileage allowance relief, see EIM31200