BIK on van

I am looking for advice on whether a P11D is necessary - company van is kept at home but not used personally other than commute to and from work. The worker is an engineer and often goes straight to site, sometimes coming into the office first but not always, old accountant has indicated that a P11D is necessary because the vehicle is used for commute but employee does not use the vehicle for anything other than commute and business. HMRC webchat directed me to https://www.gov.uk/expenses-and-benefits-company-vans/whats-exempt and EIM22745 "You do not have to report or pay anything to HM Revenue and Customs (HMRC) if your van is only used for business journeys or as a pool van" what I am unclear about is whether the commute considered personal, there are lots on conflicting views online so trying to get clarification. EIM22880 has expample of insignificant use "regularly makes a slight detour to drop off a child at school or stops at a newsagent on the way to work" which suggests that commute is exempt as long as other private use is insignificant. I also looked at https://www.gov.uk/expenses-and-benefits-company-vans and it suggests that commuting would trigger the BIK. TIA

Hi
Commuting would be classed as insignificant use.