EIM31200 - Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: table of contents
Overview
| EIM31205 | Employees using own vehicles for work: overview |
Mileage allowance payments (MAPs)
| EIM31210 | Employees using own vehicles for work: definition and examples of mileage allowance payments |
| EIM31215 | Employees using own vehicles for work: examples of things which are not mileage allowance payments |
Approved mileage allowance payments (AMAPs)
| EIM31230 | Employees using own vehicles for work: the approved amount for mileage allowance payments |
| EIM31235 | Employees using own vehicles for work: use of the approved amount: chargeable amount and relief available |
| EIM31240 | Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle |
| EIM31255 | Employees using own vehicles for work: qualifying and non-qualifying vehicles: company vehicle |
| EIM31260 | Employees using own vehicles for work: business travel |
Adjustments to the above rules for special circumstances
| EIM31275 | Employees using own vehicles for work: more than one vehicle used in the same employment |
| EIM31280 | Employees using own vehicles for work: more than one employment: associated employments |
Mileage allowance relief (MAR)
| EIM31330 | Employees using own vehicles for work: mileage allowance relief (MAR): outline |
| EIM31335 | Employees using own vehicles for work: mileage allowance relief (MAR): no additional relief available |
MAPs, AMAPs and MAR: examples
| EIM31350 | Employees using own vehicles for work: examples: no mileage allowance payments |
| EIM31355 | Employees using own vehicles for work: examples: mileage allowance payments at pence per mile rate |
| EIM31360 | Employees using own vehicles for work: examples: mileage allowance payments: monthly lump sum plus lower mileage rate |
| EIM31365 | Employees using own vehicles for work: examples: items which are not mileage allowance payments |
| EIM31370 | Employees using own vehicles for work: examples: more than one vehicle of the same kind used during the tax year |
| EIM31375 | Employees using own vehicles for work: examples: vehicles of different kinds used during the tax year |
| EIM31380 | Employees using own vehicles for work: examples: more than one employer: associated and non-associated employments |
The AMAPs regime: employers’ record-keeping requirements
| EIM31390 | Employees using own vehicles for work: employers’ record-keeping requirements: reasonable evidence |
Passenger payments: tax exemption for payments for passengers on business travel
| EIM31400 | Employees using own cars or vans for work: outline and definition of passenger payments |
| EIM31405 | Employees using own cars or vans for work: the approved amount for passenger payments |
| EIM31410 | Employees using own cars or vans for work: passenger payments: exemption only (not a relief) |
| EIM31415 | Employees using own cars or vans for work: passenger payments: examples |
