SE31200 Employees using their own vehicles for work rule from 2002/03 onwards: table of contents

Introduction

The guidance at SE31205 onwards describes the rules that apply from 6 April 2002 onwards to

  • the tax treatment of mileage expenses payments made to employees using their own vehicle for business travel
  • tax relief to which employees are entitled for using their own vehicle for business travel
  • payments that employers make to employees who carry passengers on business journeys.

For guidance about the tax treatment that applied up to 5 April 2002 see

SE10150Motor mileage allowances paid for business travel in employee's own car - basis of charge
SE30200Reports by employers of mileage allowances paid to employees for using own cars for business travel
SE31840 onwardsEmployees using own car for work.

For guidance about the NICs treatment that applied up to 5 April 2002 see NIM05702.

Where to find guidance on the rules for 2002/03 onwards

Overview

SE31205Employees using their own vehicles for work: rules from 2002/03 onwards - overview

Definitions

SE31210Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - mileage allowance payments
SE31215Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - approved amount for mileage allowance payments
SE31220Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - associated employments
SE31225Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - business travel
SE31230Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - qualifying vehicle, kind of vehicle
SE31235Employees using their own vehicles for work: rules from 2002/03 onwards - definitions - company vehicle and what counts as the employee's own vehicle.

Amounts of the statutory mileage rates - pence per mile rates

SE31240Statutory mileage rates used to work out tax exempt approved mileage allowance payments and/or any mileage allowance relief - Rates for 2002/03

Tax exemption for approved mileage allowance payments

SE31250Employees using their own vehicles for work: rules from 2002/03 onwards - tax exemption for approved mileage allowance payments - outline
SE31255Employees using their own vehicles for work: rules from 2002/03 onwards - approved mileage allowance payments - how to calculate the exempt amount
SE31260Employees using their own vehicles for work: rules from 2002/03 onwards - approved mileage allowance payments - payments taken into account in working out exempt amount
SE31265Employees using their own vehicles for work: rules from 2002/03 onwards - approved mileage allowance payments - amount paid exceeds statutory exempt amount
SE31270Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - employee uses more than one vehicle during tax year
SE31275Employees using their own vehicles for work: rules from 2002/03 onwards - approved mileage allowance payments: employer's reporting requirements
SE31290Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - pence per mile mileage rate paid by employer - less than 10,000 business miles: examples
SE31295Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - pence per mile mileage rate paid by employer - more than 10,000 business miles: examples
SE31300Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - contribution towards business proportion of standing costs plus pence per mile mileage rate paid by employer - example
SE31305Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - employee uses more than one vehicle during tax year - examples
SE31310Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - change of employer - not associated - example
SE31315Employees using their own vehicles for work: rules from 2002/03 onwards - calculation of approved mileage allowance payment - business travel in associated employments - example

Tax relief for employees where employer pays less than maximum tax exempt amount - mileage allowance relief

SE31330Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - outline
SE31335Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - no relief for actual expenditure, capital allowances or loan interest
SE31340Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - how to calculate the amount of mileage allowance relief
SE31360Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employer makes no mileage allowance payments - under 10,000 business miles - example
SE31365Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employer makes no mileage allowance payments - over 10,000 business miles - example
SE31370Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employer makes mileage allowance payments - under 10,000 business miles - example
SE31375Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employer makes mileage allowance payments - over 10,000 business miles - example
SE31380Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employee uses more than one vehicle in the year - example
SE31385Employees using their own vehicles for work: rules for deductions from 2002/03 onwards - mileage allowance relief - calculating amount of relief where employee has more than one employer in the year - example

Tax exemption for payments for passengers on business travel

SE31400Employees using cars or vans for work: exempt passenger payments
SE31405Employees using cars or vans for work: calculation of exempt amount, the approved amount for passenger payments
SE31410Employees using cars or vans for work: exempt passenger payments - only an exemption - no corresponding relief

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