https://www.slab.org.uk/guidance/travel-costs-where-multiple-destinations-how-to-appropriately-allocate-costs-where-equal-apportionment-is-not-possible/
It may not be possible to apportion matters equally where more than one destination is involved. You should consider the timings of meetings and the distance to travel before working out the most economical way. In this example, the second part of the table below shows how to attribute the cost to each case correctly.
Overall mileage and time | Mileage | Time |
---|---|---|
Glasgow to Edinburgh | 48 | 00:59 |
Edinburgh to Dunfermline | 20 | 00:40 |
Dunfermline to Glasgow | 50 | 00:56 |
TOTAL | 118 | 02:35 |
Client 1 | Mileage | Time |
Glasgow to Edinburgh | 48 | 00:59 |
Dunfermline to Glasgow÷2 | 25 | 00:28 |
Total | 73 | 01:27 |
Client 2 | Mileage | Time |
Edinburgh to Dunfermline | 20 | 00:40 |
Dunfermline to Glasgow÷2 | 25 | 00:28 |
Total | 45 | 01:08 |
Overall mileage and time | 118 | 02:35 |
(Outward journey allocated to appropriate case return journey apportioned equally.)