Travel expenses: travel for necessary attendance: private travel: example
An employee is an administrator and has a permanent workplace in Derby. At certain times of the year he has work to do over the weekend. Generally, he takes it with him to his holiday cottage in Cornwall where he goes with his family most weekends. No deduction is due for the cost of his travel between home and Cornwall.
The cottage in Cornwall is not a workplace because it is not a place at which the employee’s attendance is necessary in the performance of his duties, see EIM32055. Therefore the travel between home and Cornwall is private travel.