Hi
Normal commuting to work is not an allowable expense.
To get relief for the cost of travel, the employee’s attendance at the temporary workplace has to be necessary in the sense that it’s dictated by the requirements of the duties of the employment and not, in any way, by the personal convenience of the employee.
For temporary workplace, please refer to
EIM32075 - Travel expenses: travel for necessary attendance: definitions: temporary workplace
If applicable and expenses are due, it would only be the passenger rate that would apply as she is not the owener or the driver of the car. You also cannot claim for the mileage to pick her up.
Thank you