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HMRC internal manual

Employment Income Manual

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Employees using their own vehicles for work: examples: more than one employer: associated and non-associated employments

Section 230 ITEPA 2003

This example illustrates the guidance at EIM31280 about the employee who has more than one employment in the same tax year.

EXAMPLE 1: employments not associated

Employee P changes from employment X to employment Y at the end of September 2003, using their own van for business travel in both employments. P drives 8,000 business miles in employment X and 4,000 business miles in employment Y.

P has driven 12,000 business miles in the year, but not more than 10,000 in any employment. The higher rate (see EIM31240) therefore applies to all mileage in both employments.

EXAMPLE 2: associated employments

The facts are as in Example 1 except that employments X and Y are with two companies in the same group. They are therefore associated, so P must add together the business miles in both employments before carrying out the calculation at EIM31235.