Authorised Mileage rates (Own vehicle)

Sep 01, 2012 - 09:00 am
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Approved Mileage Rates 2011 - 2012

The HM Revenue & Customs Authorised Mileage Allowance Payments (AMAPs) which will apply for business mileage in the year 2011/12 are shown below. These apply to the tax year starting on 6 April 2011.

  First 10,000 miles in the tax year
Each business mile over 10,000 in the tax year
Cars & Vans
45p 25p
Motorcycles 24p 24p
Biycles 20p 20p

Passenger payments – cars and vans

5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all.

Past Rates 2002/03 - 2010/11 ::

Guidelines

The Approved Mileage Allowance Payment (AMAP) scheme determines whether you have to pay tax and NIC’s on payments your employer makes to you for using your own vehicle for business journeys. Under these rules, there is a maximum amount you can receive without paying tax. This is called an approved mileage allowance payment.

If your employer pays you more than the AMAP rate, you will be liable to pay tax on the excess. Tax will normally be dealt with through your PAYE tax code or your self assessment tax return, if you receive one. Your employer will work out whether you need to pay NICs on any motoring expenses you receive.

If you are not paid a mileage allowance or your employer pays less than the AMAP rate, you can get relief against your earnings for the difference. This is called mileage allowance relief (MAR). If you want to claim relief you have to keep a record of:

  • your business miles
  • the mileage allowance payments made by your employer.

You cannot claim tax relief for any costs above the AMAP rate.

Details of the records you are obliged to keep for AMAP and MAR can be found on the HMRC website at: www.hmrc.gov.uk/mileage

See Here for Advisory Fuel Rates (Company Car)

E&OE  We endeavour to keep up this page to date, but recommend you check the current rates at
HMRC Advisory Fuel Rates (Company Cars)  

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