Expenses and Benefits - a Tax Guide
This booklet explains the tax law relating to expenses payments and benefits
received by directors, and employees earning at a rate of £8,500 a year or
more.
You may also want:
Factsheet for employees - Using your
own vehicle for work (PDF 51K)
Many employees who use their own car, van, motor cycle or cycle for work
journeys are paid an allowance by their employer to cover some or all of the
costs. It can be in the form of a lump sum or periodic payments, but is
usually based on a rate per mile.
