SE31885 - Travel expenses: general - employees using own car for work - how to calculate relief using the Inland Revenue's authorised mileage rates - more than one employment

Important note:

From 2002/03 the rules described below have changed. There is a new statutory mileage allowance relief rate that is used to calculate tax relief that employees can get for using their own vehicles for work. Employees are no longer entitled to deduct actual costs (the exact method) or to use the non-statutory authorised mileage rates (the simple method). There is detailed guidance on the new scheme at SE31330 onwards.

2001/02 and earlier

If the employee has more than one job (whether simultaneously or consecutively) the higher 'first 4,000 business miles' rate will only apply once. This is because the higher rate relates to the car and not to the employment.