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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

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 and
  • any payments for private miles should be subject to tax under PAYE.