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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: contents

Overview
  1. EIM31205
    Employees using own vehicles for work: overview
Mileage allowance payments (MAPs)
  1. EIM31210
    Employees using own vehicles for work: definition and examples of mileage allowance payments
  2. EIM31215
    Employees using own vehicles for work: examples of things which are not mileage allowance payments
Approved mileage allowance payments (AMAPs)
  1. EIM31230
    Employees using own vehicles for work: the approved amount for mileage allowance payments
  2. EIM31235
    Employees using own vehicles for work: use of the approved amount: chargeable amount and relief available
  3. EIM31240
    Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle
  4. EIM31255
    Employees using own vehicles for work: qualifying and non-qualifying vehicles: company vehicle
  5. EIM31260
    Employees using own vehicles for work: business travel
  6. EIM31265
    Employees using own vehicles for work: travel to work-related training
Adjustments to the above rules for special circumstances
  1. EIM31275
    Employees using own vehicles for work: more than one vehicle used in the same employment
  2. EIM31280
    Employees using own vehicles for work: more than one employment: associated employments
Mileage allowance relief (MAR)
  1. EIM31330
    Employees using own vehicles for work: mileage allowance relief (MAR): outline
  2. EIM31335
    Employees using own vehicles for work: mileage allowance relief (MAR): no additional relief available
  3. EIM31340
    Employees using own vehicles for work - must the employee be obliged to use their own vehicle?
MAPs, AMAPs and MAR: examples
  1. EIM31350
    Employees using own vehicles for work: examples: no mileage allowance payments
  2. EIM31355
    Employees using own vehicles for work: examples: mileage allowance payments at pence per mile rate
  3. EIM31360
    Employees using own vehicles for work: examples: mileage allowance payments: monthly lump sum plus lower mileage rate
  4. EIM31370
    Employees using own vehicles for work: examples: more than one vehicle of the same kind used during the tax year
  5. EIM31375
    Employees using own vehicles for work: examples: vehicles of different kinds used during the tax year
  6. EIM31380
    Employees using own vehicles for work: examples: more than one employer: associated and non-associated employments
The AMAPs regime: employers’ record-keeping requirements
  1. EIM31390
    Employees using own vehicles for work: employers’ record-keeping requirements: reasonable evidence
Passenger payments: tax exemption for payments for passengers on business travel
  1. EIM31400
    Employees using own cars or vans for work: outline and definition of passenger payments
  2. EIM31405
    Employees using own cars or vans for work: the approved amount for passenger payments
  3. EIM31410
    Employees using own cars or vans for work: passenger payments: exemption only (not a relief)
  4. EIM31415
    Employees using own cars or vans for work: passenger payments: examples