Print

This is a freeview 'At a glance' guide to Employee business travel and Authorised mileage rates (AMAP).

How much can you claim for the costs of business travel? How much can be reimbursed by an employer towards the costs of qualifying business travel?

These authorised mileage rates set the amounts that:

COVID-19 changes

COVID-19 may have had the effect of making many employees home based on a temporary basis. The Employee travel rules should be reviewed according to each case.

On 1 December 2017, the government announced it had considered the position and would not be revising its approach to AMAP following HMRC's Taxation of employee expenses: response to the call for evidence.

 Cars and vans

 

Tax free (per mile)

NICs free (per mile)

First 10,000 miles

45p (from 6 April 2011)

40p (up to 6 April 2011)

45p (from 6 April 2011)

40p (up to 6 April 2011)

10,001 and over

25p

45p (from 6 April 2011)

40p (up to 6 April 2011)

 

Car mileage payments: a National Insurance Contributions (NICs) oddity

Providing that the employer reimburses an employee at the AMAPs rates above there is no PAYE or NICs liability. 

Passengers, motorbikes and bicycles

The rates are the same whatever the business mileage.

Claimant Rate per mile
Passenger 5p
Motorcycle 24p
Cyclist 20p

 

Home to work travel

Home to work travel is generally regarded as commuting and a mileage allowance may not be claimed. 

The Cycle to Work Scheme

Small print

Sections 229-230 ITEPA 2003: vehicles
Sections 233-234 ITEPA 2003: passenger payments 


Squirrel ad


Are you enjoying our content? 

Thousands of accountants and advisers and their clients use www.rossmartin.co.uk as their primary TAX resource.

Register with us now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE OMB Newsletter.