EIM32321 - Travel expenses: travel for necessary attendance: safeguards against abuse: journeys treated as private travel: example
An employee is harbour master at Larne. One day he travels to Belfast to visit his elderly mother but while he is there he calls in at a colleague바카라 사이트™s office to deliver some new charts of the Irish Sea.
The purpose of the visit to Belfast was private and the trip to his colleague바카라 사이트™s office was merely incidental. So the journey is private travel, see EIM32320. No deduction is due for the cost of the journey.