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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Tax treatment of engineering design employees: guidelines issued by the Federation of Engineering Design Companies: mileage allowance

“3. Mileage allowance

a. The employee should not undertake journeys of more than fifty miles or use a hired vehicle without prior permission.

b. Only the excess of the mileage travelled over the mileage from home to office is eligible for payment.”