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HMRC internal manual

PAYE Manual

P11D processing: processing and retrieving forms P11D: capture mileage allowance payments

Mileage Allowance Payments (MAPS) are

  • Where an employee uses their own vehicle for business purposes

And

  • Payments that the employer makes to the employee for the expenses of business travel, exceed the approved amount for that kind of vehicle

The employer will report to HMRC the excess over the approved amount. This excess will be reported at Section E of form P11D.

From 6 April 2002, MAPS also replace taxable payments reported under Fixed Profit Car Schemes (FPCS) and Taxable Expenses Payment (TEP) arrangements. If you enter an FPCS or a TEP amount for 2002-2003 onwards, a message will be displayed advising you that FPCS or TEP are only allowed for tax years prior to 2002-2003.

Mileage Allowance Payments are usually associated with local authorities and health authorities.

MAPS will be sent to NPS under the description TEP. Previously, amounts recorded at Section E of form P11D were sent to NPS as BIK. These amounts will always be positive. You should assess / code these positive amounts as Taxable Expenses Payments (TEP) in NPS.

Further guidance on the capture, update and deletion of MAPS is available in action guide tax40122.