EIM32310 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as ordinary commuting: example
An employee is an accountant. She normally works from Monday to Friday and drives the 20 miles to the office that is her permanent workplace. She needs to see a client who lives ½ mile away from her office. The client can only find time to discuss his accounts at the weekend. So one Saturday she drives to the client바카라 사이트™s home, travelling 19½ miles along her ordinary commuting route. After she has seen the client she carries on to her office to catch up on some paperwork.
The client바카라 사이트™s home is a temporary workplace. The journey to the client바카라 사이트™s home is along the employee바카라 사이트™s ordinary commuting route and is substantially the same length. So it is ordinary commuting, see EIM32300. No deduction is due for the cost of the travel.
This example is a reminder that a journey can be ordinary commuting, or substantially ordinary commuting, even if it is made outside the employee바카라 사이트™s normal working hours, see EIM32240.