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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of fire officers: motor mileage allowances

Motor mileage allowances are paid to fire officers who use their own cars for business journeys.

There are no special arrangements for these payments after 2001/02. They are dealt within the normal way under the approved mileage allowance payments (AMAPs) scheme, see EIM31200 onwards.