PAYE: mileage allowance payments not taxed at source (P11D WS6)
Use form P11D WS6 if you’re an employer and need to work out the cash equivalent of providing mileage allowance to an employee or director.
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If you’re an employer, and an employee or director uses their own vehicle for work, you can use form P11D WS6 worksheet to calculate the cash equivalent of any mileage allowance payments you provide in excess of the exempt amounts, only where you have been unable to tax this under PAYE.
The exemptions do not apply if using optional remuneration arrangements.
You do not have to use this form, but you may find it a useful.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Expenses and benefits: business travel mileage for employees’ own vehicles
Guidance for employers who provide mileage allowance and passenger payments to employees.
Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.
480: Expenses and benefits — a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.
490: Employee travel — a tax and National Insurance contributions guide
Guidance on the tax and National Insurance contributions treatment of business travel by employees.