EIM31200 - Employees using own vehicles for work: mileage allowance payments, AMAPs, MAR, passenger payments: table of contents
Overview
Employees using own vehicles for work: overview |
Mileage allowance payments (MAPs)
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)
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
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)
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
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
Employees using own vehicles for work: employers’ record-keeping requirements: reasonable evidence |
Passenger payments: tax exemption for payments for passengers on business travel
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 |
