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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.