HMRC internal manual

Employment Income Manual

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

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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