EIM31200 - Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: table of contents

Overview

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Employees using own vehicles for work: overview

Mileage allowance payments (MAPs)

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Employees using own vehicles for work: definition and examples of mileage allowance payments

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Employees using own vehicles for work: examples of things which are not mileage allowance payments

Approved mileage allowance payments (AMAPs)

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Employees using own vehicles for work: the approved amount for mileage allowance payments

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Employees using own vehicles for work: use of the approved amount: chargeable amount and relief available

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Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle

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Employees using own vehicles for work: qualifying and non-qualifying vehicles: company vehicle

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Employees using own vehicles for work: business travel

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Employees using own vehicles for work: travel to work-related training

Adjustments to the above rules for special circumstances

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Employees using own vehicles for work: more than one vehicle used in the same employment

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Employees using own vehicles for work: more than one employment: associated employments

Mileage allowance relief (MAR)

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Employees using own vehicles for work: mileage allowance relief (MAR): outline

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Employees using own vehicles for work: mileage allowance relief (MAR): no additional relief available

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Employees using own vehicles for work - must the employee be obliged to use their own vehicle?

MAPs, AMAPs and MAR: examples

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Employees using own vehicles for work: examples: no mileage allowance payments

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Employees using own vehicles for work: examples: mileage allowance payments at pence per mile rate

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Employees using own vehicles for work: examples: mileage allowance payments: monthly lump sum plus lower mileage rate

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Employees using own vehicles for work: examples: items which are not mileage allowance payments

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Employees using own vehicles for work: examples: more than one vehicle of the same kind used during the tax year

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Employees using own vehicles for work: examples: vehicles of different kinds used during the tax year

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Employees using own vehicles for work: examples: more than one employer: associated and non-associated employments

The AMAPs regime: employers’ record-keeping requirements

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Employees using own vehicles for work: employers’ record-keeping requirements: reasonable evidence

Passenger payments: tax exemption for payments for passengers on business travel

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Employees using own cars or vans for work: outline and definition of passenger payments

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Employees using own cars or vans for work: the approved amount for passenger payments

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Employees using own cars or vans for work: passenger payments: exemption only (not a relief)

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Employees using own cars or vans for work: passenger payments: examples