Uses HMRC Approved Mileage Allowance Payment (AMAP) rates: 45p/mile (first 10,000), 25p/mile thereafter for cars and vans.
If your employer pays less than AMAP, the shortfall can be claimed as a tax-deductible expense on your Self Assessment.
If paid more than AMAP, the excess is taxable income and should be reported on your tax return.
UK Tax Hero connects you with qualified tax specialists for filing, investigations, planning and more.
Yes. HMRC Approved Mileage Allowance Payments (AMAP) allow you to claim 45p per mile for the first 10,000 business miles and 25p thereafter per tax year. You can claim relief on any shortfall between what you were paid and the AMAP rate.
Yes. AMAP rates are meant to cover all costs of using your personal vehicle for business: fuel, insurance, wear and tear, and depreciation. You cannot additionally claim fuel separately when using AMAP rates.
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