The rules for payments for carrying business passengers (see
EIM31400) only provide an exemption from
tax.
There is no corresponding relief or deduction where the
employee carries fellow employees on business journeys, but the
employer does not make payments for business passengers, or where
payments are less than 5p a mile per passenger.
In other words, there is no equivalent to mileage allowance
relief (see
EIM31330) in respect of passenger
payments.
