This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Tax treatment of fire officers: motor mileage allowances paid for private journeys

Mileage allowances are paid to fire officers for some journeys that are private for tax purposes (see EIM63610 and EIM63620). If a particular fire brigade makes such payments then:

  • payments for business travel should be dealt with under the approved mileage allowance payments (AMAPs) scheme in the normal way; see EIM31200 onwards
  • any payments for private miles should be subject to tax under PAYE