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    Income tax - Employment income - Expenses and benefits - Expenses - Expenses subject to special rules - Travel and subsistence - b. Amount of deduction - Use of employee's own vehicle or bicycle - 27085

    There is a statutory exemption from tax for the approved mileage allowance payments, as shown in the table below, made to an employee in respect of their own vehicle (for the NIC exemption, see ¶43210)....

    Who’s entitled to tax-free mileage allowances?

    The lease on your company car has ended but you’re delaying a new contract until your business recovers from the lockdown. Meanwhile you’re borrowing your other half’s car when you need...

    Car and van mileage allowances

    Car and van mileage allowances HMRC approved mileage rates from 6 April 2011HMRC approved mileage allowance payments (AMAPs) can be paid tax and NI free to employees using their own...

    Car and van mileage allowances

    Car and van mileage allowances HMRC approved mileage rates from 6 April 2011HMRC approved mileage allowance payments (AMAPs) can be paid tax and NI free to employees using their own...

    Maximising the tax-free mileage allowance

    Your company can pay its directors and employees a tax and NI-free mileage allowance for business journeys. The maximum rate according to HMRC is 45p per mile but you could increase it to as...

    Can clients claim home to office travel?

    Several of your clients and their employees are working from home due to the coronavirus lockdown. If any of them need to travel to the office, e.g. to collect post, can they be paid a mileage expense...

    employees using their own cars for business policy

    Employees using their own cars for business policyIf employees use their own vehicles for business journeys, you should have a company policy which spells out the situation regarding insurance, parking...

    Salary sacrifice of a different kind

    Tax rules no longer allow you to save tax by agreeing salary sacrifice arrangements with your employees. However, similar arrangements can reduce the cost of paying contractors. How can you take advantage?

    Are clients making the most of mileage rates?

    Your clients probably know that they can pay the HMRC approved mileage rates for employees. But how can they implement an eco-friendly policy whilst saving themselves and their employees money?

    The tax cost of higher mileage allowances

    A few of your employees are complaining that the amount you pay for business journeys made in their personally owned cars hasn’t increased for a long time. If you pay them more than HMRC’s...