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HMRC internal manual

Employment Income Manual

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Employees using own vehicles for work: business travel

Section 236(1) ITEPA 2003

The legislation on approved mileage allowance payments (AMAPs) and mileage allowance relief (MAR) links the meaning of business travel directly to the rules for deductions under Sections 337 to 342 ITEPA 2003. That means that even though employees cannot get deductions for actual expenditure for business travel in their own vehicles (EIM31335), the same rules apply to determine the types of journeys that qualify for tax relief. See EIM31800 onwards for guidance about journeys that qualify for tax relief.

The link to the travel expenses rules should be taken to mean that business travel also includes journeys that qualify for tax relief under the special rules for employees travelling to work outside the UK and for employees working but not domiciled in the UK.

For guidance on how the legislation on AMAPs and MAR applies to the special rules for:

  • employees travelling to work outside the UK, see EIM34004 
  • employees working but not domiciled in the UK, see EIM35004.

For travel to work-related training, see EIM31265.

For guidance on whether the employee needs to be obliged to use their own vehicle to make the journey, see EIM31340.