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HMRC internal manual

Employment Income Manual

Employees using own vehicles for work: more than one vehicle used in the same employment

Section 230 ITEPA 2003

As explained at EIM31240, the AMAPs scheme divides vehiclesinto three kinds:

  • cars and vans
  • motor cycles
  • cycles.

More than one vehicle of the same kind

The fact that more than one vehicle of the same kind is used in the same employment isignored; business mileage and mileage allowance payments are amalgamated as though onlyone vehicle had been used. This is so whether they are used consecutively orsimultaneously.

There is therefore only one 10,000 limit per employment, not per vehicle.

More than one kind of vehicle

Each kind of vehicle is dealt with separately.

So if the employee uses a car or van for business travel and also (say) a motor cycle,only the business miles in the car or van count towards the 10,000 mile limit becausemotor cycles and cycles are different kinds of vehicle.

Example EIM31370 illustrates both the above situations.

Associated employments

The above rules are modified if the person has more than one employment in the same taxyear and the employments are associated (EIM31280; see example EIM31375).