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HMRC internal manual

Employment Income Manual

Employees using own vehicles for work: mileage allowance relief (MAR): no additional relief available

Section 231 ITEPA 2003

Entitlement to MAR (the deduction for employees who carry out business travel in their own cars, vans, motor cycles or cycles) is explained at EIM31330.

MAR is the only relief or deduction available for this kind of expense (EIM31210). Nothing more (such as capital allowances, actual expenditure, insurance, breakdown cover, repairs or loan interest relief) is available, however great the employee’s actual expenditure.

An employee whose actual expenditure is greater than the approved amount receives no additional relief. However, an employee whose actual expenditure is less that the approved amount is not chargeable on the difference.

This kind of expense (EIM31215, e.g. parking and overnight hotel expenses) continues to be covered by the general expenses rules, not by the AMAPs scheme.