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Calculator for mileage expenses (business use of own car in UK). It calculates the "approved amount" that can be claimed tax-free by an employee for using their own car as business travel expenses.
If the employee uses their own vehicle for business journeys, the employer can reimburse their car usage expenses. This is called The Mileage Allowance Payments (MAP).
The "approved amount" or "qualifying amount" is tax free:
Employer is allowed to pay the employee a certain amount of MAP each year without having to report them to HMRC.
That amount is called "the approved amount" for the income tax purposes.
That amount is called "the qualifying amount" for the NI purposes.
That amount is also allowed expense from the CT (Corporation Tax) perspective.
The tax-free MAP depends on distance travelled strictly for business purpose. To calculate the "approved amount", multiply business travel miles for given year by the rate per mile for their vehicle.
The per-mile rate depends on vehicle's type. Also, this rate is decreased after 10,000 miles distance reached within single tax year for cars and vans.
Current (from 2016/2017 to 2019/2020 tax years) Mileage Allowance Payment (MAP) rates are summarised below:
cars and vans: 45p (25p after 10,000 miles threshold reached)
motorbikes: 24p
bikes: 20p
It doesn’t matter if the employee uses more than one vehicle in a year. It’s all calculated together.
ⓘ Example: Employee traveled 12,000 business miles. Mileage Allowance Payment is: MAP=10,000×45p+2,000×25p=5000GBP
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