Approved Mileage Allowance Payments let an employee claim a tax-free amount for using a private car for work. The approved rates are 45p for the first 10,000 business miles in the tax year and 25p after that. Motorcycles are 24p; bicycles 20p.
- Ordinary commuting to a permanent workplace
- Miles you cannot evidence
- Fuel only, if the employer already pays AMAP
The log
HMRC does not publish a form, but inspectors expect date, from, to, purpose and miles. A year of WhatsApp messages is a weak file. Use the mileage allowance calculator for the cash figure and store trips in CarDiary against the vehicle.
If the employer pays a different rate
Pay above AMAP and the excess is usually taxable. Pay below and you may claim Mileage Allowance Relief on the difference. That is a tax return item, not a payroll extra.
