It will depend on what is detailed in the individuals contract.

I have a company car but my contracted place of work is our local office. Subsequently my drive to and from work is commutting not working (and I can't claim that fuel cost back). However, if I'm visiting another site then I'm travelling for works purposes the instant I get in the car (and claim fuel).

My Boss 'Works from home' (so he says) so when he leaves home and gets into his company car to go to a place of work he is travelling for works purposes (and claims the fuel).

Start at the beginning; there's no legal requirement to record anything in the accident book, or in any other way. Accident recording is something organisations do to ensure that they are meeting their obligations under H&S and other law; in other words, organisations need to record accidents to check that they are ensuring Health and Safety, and to use accident investigations to plug any gaps they find in their management systems.

Another reason for doing this is to help reduce costs; accidents cost money in a variety of ways. By monitoring, investigating and hopefully reducing the numbers of accidents organisations should be able to reduce costs. Which brings us to your scenario. Company cars are insured by the employer, premiums will depend on claims history. In order to reduce claims, and get premiums down, employers need to know how the accidents were caused, especially 'at-fault' accidents. In order for accidents to be investigated, they have to be reported. So for this reason, any accident, at any time, involving a company vehicle, should go through the company's accident system, so that it can be investigated, and so that where possible similar accidents can be prevented in future. It could also help to prevent a death, since driving is the most hazardous activity most workers engage in,

John