What if I am paid more than or less than the approved (AMAP) rates? See HMRC’s published advisory fuel rates for further information. If you are undertaking qualifying business travel in a company car, the rates are different. The rate also covers depreciation of the vehicle. The mileage rate covers the costs of running and maintaining the vehicle, such as fuel, oil, servicing, repairs, insurance, vehicle excise duty and MOT. If you have more than one job and your employers are connected with each other, you have only one 10,000 mile limit to be divided between all affected jobs. If you have more than one job and your employers are not connected with each other, that is, the same people do not control each business, you can have a 10,000 mile limit for each job you hold. The approved mileage allowance payment (AMAP) rates are:Įach business mile over 10,000 miles in the tax year What are the approved mileage allowance payment (AMAP) rates?

If your employer pays less than these amounts, you can claim tax relief for the unused balance of the approved amount.

Your employer can pay or reimburse you up to these amounts on a tax- and NIC-free basis. The maximum amount per business mile is known as the approved mileage allowance payment (AMAP). If you use your own car for business travel, there is the statutory system of tax-free approved mileage allowances available. How do I get tax relief if I use my own car for business travel? You can read more about which types of journeys you may be able to claim tax relief for on our page What travel expenses can I claim?. If your employer pays or reimburses you for the cost of ordinary commuting (or other private travel), this is like having an additional salary paid to you, and your employer must deduct tax and National Insurance contributions (NIC) from the amount paid to you. You cannot generally claim tax relief for the expense of ordinary commuting – travel between your home and permanent place of work. For example, this may apply if you are a service engineer and move from place to place during the day. You will only be able to claim tax back if you are a taxpayer.īusiness travel includes trips such as travel from your office or place of work to visit your customers using your own car, motorbike, bicycle or van. You are entitled to tax relief for travel costs that you are obliged to incur in order to do your job if your employer does not pay or reimburse these expenses, you may be able to claim a deduction from your income. One of the most common expenses incurred by an employee is travel for business purposes. Can I claim tax relief for using my own car?

Mileage calculator for taxes 2019