In the same way that ordinary commuting is extended to include
substantially ordinary commuting (see
EIM32300) private travel is extended to
include substantially private travel. The meaning of private travel
is explained at
EIM32180.
Substantially private travel means journeys where the
business purpose of the journey is merely incidental to some
private purpose, or the journey is made substantially for private
purposes rather than business purposes. The effect of this rule is
illustrated by the examples beginning with
EIM32321.
You should not use this rule to deny a deduction where
comparatively small sums and short distances are involved, see
example
EIM32325.
It is sometimes not straightforward to identify journeys that
are substantially private travel. It is easy enough to identify
journeys that are substantially ordinary commuting because you can
compare the journey to the ordinary commuting journey, see
EIM32300. You do not have the same point
of comparison to identify substantially private travel.
As a result you may need to ask an employee about the purpose
of particular journeys. Such enquiries need to be handled
sensitively.
