EIM32303 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
An employee is a production manager. He normally drives to a permanent workplace 18 miles from his home. One day he has to visit a client to discuss in detail the specifications for a new product. The client바카라 사이트™s office is 3 miles along his ordinary commuting route. After he has seen the client he drives the remaining 15 miles along his ordinary commuting route to his permanent workplace.
The client바카라 사이트™s office is a temporary workplace. The 3-mile journey to that workplace is on the same route as the employee바카라 사이트™s ordinary commuting journey but it is much shorter. So it is not substantially ordinary commuting, see EIM32300. The cost of the remaining 15-mile journey from the client바카라 사이트™s office to the employee바카라 사이트™s permanent workplace is also deductible as he is travelling between 2 workplaces, see EIM32360. The employee is entitled to mileage allowance relief for the full 18-mile journey, see EIM31330.
This example can usefully be contrasted with example EIM32304.