It is not necessary for the employee to make a business journey
by the shortest route in order to obtain a deduction under Sections
336 to 339 ITEPA 2003. Another route may be more appropriate. For
example, it may be appropriate to go round London on the M25 rather
than driving through the middle. It is also acceptable to make a
short detour for a meal.
There are limits to this flexibility and you should take care
to ensure that it is not abused. A significant detour to visit a
particular restaurant is not acceptable. That part of the journey
should be treated as private and no deduction permitted. An
employee travelling on business who makes a detour for private
purposes will be entitled to a deduction for the cost of the
business part of the journey but not for the private detour.
