Mileage Allowance Payments (MAPs) are what you pay your employee for using their own vehicle for business journeys. You are allowed to pay an employee a certain amount of MAPs each year without having to report them to HMRC. This is called an 'approved amount'.
To calculate the 'approved amount', multiply your employee’s business travel miles for the year by the rate per mile for their vehicle. |
Tax: rates per business mile |
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Type of vehicle |
First 10,000 miles |
Above 10,000 miles |
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Cars and vans |
45p |
22p |
Anything above the 'approved amount' |
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Anything below the 'approved amount' |
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