Hire car and BIK charge where there is 'incidental' private use

If an employee has a hire car for a specific business journey but takes it home the night before, would there be a BIK charge as the hire car is 'available' for private use or would it be considered to be 'incidental' private use?

EIM23455 - Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use - HMRC internal manual refers to where private use is merely incidental to business use, but this piece of guidance only seems to apply to 'pool cars'. Does the same rule apply to hire cars?

I have found information on the internet that seems to suggest that HMRC would not consider a BIK to arise on a hire car where private use is 'incidental' to the business travel. And that according to HMRC guidance, incidental private use is not measured by the actual number of private miles driven but rather the proportion of the private element of the journey when viewed as a whole. A hire vehicle provided for a business journey which is taken home overnight to serve this purpose the following morning will be classed as incidental private use. A benefit in kind charge will arise where the vehicle has been used for private purposes over the weekend.
Is this correct?

Hi As long as you can show that the vehicle being available the night before was only to facilitate leaving from the home for the business journey and private use is prohibited then this would not be classed as a benefit. Thank you

Hi HMRC- reading the guidances around incidental personal use and HMRC Statement of Practice SP2/96. If an employee only uses a vehicle for business purposes and is working away from home for a week (for example delivering training at a remote location)- are they permitted to use their van or car during that week to travel to and from accommodation and to go and eat/go to the gym (for example) without triggering a BIK charge? The reason I mention gym also is because gym facilities would be available to them at other work locations. Thanks.

Hi Ian Hog,
I'm sorry we would need more information to advise on this.
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Thank you.