If you make payments to employees above a certain amount, youll have to report them to HM Revenue and Customs (HMRC) and deduct and pay tax. 0000000693 00000 n Page Last Reviewed or Updated: 09-Nov-2022 The 24 hour rate includes the cost of lunch, dinner, a drink, and public transport to the office. Do I Need to Do a Tax Return If I Earn Under 10,000? Employees and CEOs alike can use OCR scanning software to digitise receipts from petrol stations or other proofs of purchase while being away on a business trip. Motoring costs - like petrol costs - can change frequently. Well send you a link to a feedback form. Flat rate deduction. Fuel and energy prices tend to surge, so this helps to keep financial pressure at bay. On the other hand, for more than 10,000 miles, the rate for cars and vans is 0.25, the rate for motorcycles is 0.24 while the rate for bikes is 0.20. 5,200 for sales representatives. It is not impossible that HMRC will adapt the mileage rate soon, though. We also use cookies set by other sites to help us deliver content from their services. HMRC Mileage Rates 2022-23 How to Claim Your Bicycle as a Business Expense If you use a bicycle for work reasons then it is possible to claim for the cost against your taxes, either using a flat rate for each mile you travel or for the full cost of a bicycle. A company car is a vehicle that: HMRC considers a company car to be a benefit-in-kind. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure. Add up all your motor expenses for the year. Implement a mileage expense system that supports your new policy. You report and pay Class 1A on these types of payments during the tax year as part of your payroll. Please note that advisory fuel rates might change again in September 2022 as they are adapted on a quarterly basis. When they drive a less efficient company car, the Benefit-in-kind tax can be higher than with efficient and more sustainable alternatives. We also use cookies set by other sites to help us deliver content from their services. To work out the approved amount, multiply your employees business travel miles for the year by the rate per mile for their vehicle. All current company car mileage rates can be found here: New company car business mileage rates. The HMRC-approved mileage rate for cars and vans is set at 0.45 per mile when driven under 10,000 miles per year. We also use cookies set by other sites to help us deliver content from their services. If you're staying more than 24 hours, you can be reimbursed for the 24 hour rate plus the room rate (as listed below). Find our more details and examples, Multiply the first 10,000 by the current AMAP rate of 45p. . If the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay. 3 Weeks to the Self Assessment Tax Return Deadline! Managers also can make well-informed decisions on budgets and cash flow. The advisory fuel rates for petrol, LPG and diesel cars are shown in these tables. We all know that liquidity is a crucial aspect of running a company. The charge is based on the price of the car for tax purposes (normally the list price) and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses. You must pay Class 1A National Insurance on work benefits you give to your employees, example a company mobile phone. HMRC publish rates that can be used by employers wishing to pay their employees the cost of fuel for business journeys in company cars (or, where the employer initially pays for all fuel, for reimbursement of private mileage by company car drivers to their employers). After 10,000 miles, the amount drops to 25p. Dont worry we wont send you spam or share your email address with anyone. Youve travelled 14,000 miles by car. For Limited Company owners, they can choose to pay more than the HMRC mileage rates but any additional payments will attract income tax and National Insurance by way of a P11d tax. HMRC provides the following AMAP rates that you can use to calculate your mileage claim: These basic rates apply to miles spent with you as the driver (or rider) and none of your colleagues joining you. We suggest businesses adopt an automatic mileage expense system to simplify as much of the process as possible. Wed like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Heres how to calculate the amount of mileage that can be claimed as a business expense: You are self-employed and travel to a clients site on 1 August 2022, driving 50 miles away from your normal place of work using your personal car and back again. These Advisory Fuel Rates are also used to calculate the fuel portion of a mileage claim. You can change your cookie settings at any time. Reimbursing properly allows companies to reclaim VAT and save taxes whenever possible. This must be at least 100km from the employee's home and their normal place of work. Electricity is not a fuel for car fuel benefit purposes. To help us improve GOV.UK, wed like to know more about your visit today. These and other limitations are described in section 4.05 of Rev. To help us improve GOV.UK, wed like to know more about your visit today. Read our guide to HMRC advisory fuel rates for company cars and private vehicles used for eligible business travel. Class 1A National Insurance contributions are due on the amount of termination awards paid to employees which exceed 30,000 and on the amount of sporting testimonial payments paid by independent committees which exceed 100,000. What are the HMRC mileage rates in 2022? How Much Can You Earn Before Paying UK Self-Employment Tax? So let's say you travel 500 miles on business and receive 11p per mile. This gives you 250, Add 4,500 and 250 to get the total of 4,750, Deduct 4,750 from your total taxable profit. However, the amount you must actually pay an employee for each day theyre off work due to illness (the daily rate) depends on the number of qualifying days they work each week. 161 Returning an Erroneous Refund Paper Check or Direct Deposit, Electronic Federal Tax Payment System (EFTPS), Annual Filing Season Program Participants, Certified Professional Employer Organization (CPEO), Treasury Inspector General for Tax Administration. Using that rate Jock would have been paid 6,000 x 45p = 2,700 (a) Jock was actually paid 25p per mile so his total allowance from his employer was 6000 x 25p = 1,500 (b) If the vehicle is used for more, the employee receives 0.25 per mile above that 10,000 threshold. Use these rates and thresholds when you operate your payroll or provide expenses and benefits to your employees. Or, to use the correct HMRC term, Advisory Electricity Rate (AER). Check benefits and financial support you can get, Find out about the Energy Bills Support Scheme, View a printable version of the whole guide, Expenses and benefits: company vans and fuel, Expenses and benefits: travel and subsistence, add anything above the approved amount to the employees pay, and deduct and pay tax as normal, your employee will be able to get tax relief (called Mileage Allowance Relief, or, you can make separate optional reports to. The HMRC mileage rates have remained unchanged since the 2011-2012 tax year. Well send you a link to a feedback form. Instead, you actually pay tax on the car. The advisory fuel rates from 1 September 2022 have been added. From September 01, 2018, the official HMRC rate is 4p per mile. In those cases, it is necessary to fully explain the higher cost per mile. This allows you to make one annual payment to cover all the tax and National Insurance due on small or irregular taxable expenses or benefits for your employees. This means you and your employee have to report the payments to HMRC using a P11D form to tax the payments through PAYE. There is a ready-reckoner of appropriate percentages for petrol-powered cars and summaries of adjustments to those percentages for the 4 tax years from 2002 to 2006 and for tax years from 2006 to 2007 onwards. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates. Employees should note that using a company car for private matters can influence their taxes. 0000059311 00000 n To help us improve GOV.UK, wed like to know more about your visit today. This means you can deduct 1,000 from your taxes (10,000 multiplied by 10p). You'd calculate their total reimbursement as follows: 10,000 x 0.45 = 4,500. After that, they can claim 25p against taxes. Rates for fuel charges have been updated for 2022 to 2023. This includes: You can claim tax back on these expenses in addition to the AMAP rate if you can show youve made them wholly and exclusively for business purposes. Check benefits and financial support you can get, Find out about the Energy Bills Support Scheme, PAYE tax and Class 1 National Insurance contributions, Class 1A National Insurance: expenses and benefits, Class 1A National Insurance: termination awards and sporting testimonial payments, Class 1B National Insurance: PAYE Settlement Agreements (PSAs), Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay, Student loan and postgraduate loan recovery, Employee vehicles: mileage allowance payments, Pay employers PAYE tax and National Insurance, Pay employers Class 1A National Insurance, National Minimum Wage rates for previous years, maternity, adoption and paternity calculator for employers, student loan and postgraduate loan deductions, reporting and paying mileage allowance payments, Rates and thresholds for employers 2018 to 2019, Rates and thresholds for employers 2019 to 2020, Rates and thresholds for employers 2017 to 2018, Rates and thresholds for employers 2021 to 2022, Rates and thresholds for employers 2016 to 2017, English and Northern Irish basic tax rate, 20% on annual earnings above the PAYE tax threshold and up to 37,500, English and Northern Irish higher tax rate, 40% on annual earnings from 37,501 to 150,000, English and Northern Irish additional tax rate, 19% on annual earnings above the PAYE tax threshold and up to 2,085, 20% on annual earnings from 2,086 to 12,658, 21% on annual earnings from 12,659 to 30,930, 41% on annual earnings from 30,931 to 150,000, Apprentice upper secondary threshold (apprentice under 25), Aged 25 and above (national living wage rate), Aged under 18 (but above compulsory school leaving age), Apprentices aged 19 and over, but in the first year of their apprenticeship, 90% of the employees average weekly earnings, 151.20 or 90% of the employees average weekly earnings, whichever is lower, 90% of employees average weekly earnings, 92% if your total Class 1 National Insurance (both employee and employer contributions) is above 45,000 for the previous tax year, Employee earnings threshold for student loan plan 1, Employee earnings threshold for student loan plan 2, Employee earnings threshold for postgraduate loan, For tax purposes: 45 pence for the first 10,000 business miles in a tax year, then 25 pence for each subsequent mile, 24 pence for both tax and National Insurance purposes and for all business miles, 20 pence for both tax and National Insurance purposes and for all business miles. Here are the current HMRC business mileage rates for cars, vans, motorcycles, and bikes: Mode of transport First 10,000 miles Over 10,000 miles; Car/van: 0.45: 0.25: Motorcycles: 0.24: 0.24: Bikes* 0.20: 0.20 *Only limited companies can claim business mileage for bikes - not sole traders. The mean miles per gallon (MPG) is taken from manufacturers information, taking into account annual sales to businesses (Fleet Audits average 2019 to 2021). The costs of purchase and upkeep are included in the rate. We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile. The company then pays a certain amount to compensate costs for the tear and wear of the vehicle, as well as oil, fuel, and maintenance. Businesses can benefit from a similar approach, as they also have to inevitably spend money to keep their work going. An official website of the United States Government. She can claim the first 10,000 miles as a business expense at a rate of 45p per mile: 10,000 miles x 45p = 4,500 Anything over this can be claimed as an expense at a rate of 25p per mile: 6,000 miles x 25p = 1,500 The total Aisha can claim for is: That is why automated processes are crucial in keeping those time drains at bay to be able to focus on growth, new projects and the well-being of team members. Dont worry we wont send you spam or share your email address with anyone. Under the HMRC mileage rate, you can claim up to 10,000 miles. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk. Mileage can be claimed on eligible business travel in personal vehicles at a set rate per mile travelled. 0000058899 00000 n The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. The attached document is classified by HMRC as guidance and contains information about rates and allowances for travel, including mileage and fuel allowances. The rates apply for any business journeys you make between 6 April 2020 and 5 April 2021. The latest AFRs introduce a flat 4p per mile rate for electric vehicles, marking the first time HMRC has recognised electricity as a fuel. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. Under the rules of the MARORS scheme, the employer can issue a report to HMRC of any amounts paid below the standard rates on behalf of their employees. But all this can still be more profitable than buying and maintaining a personal car. To work out the approved amount, multiply your employee's business. Take note that mileage for bikes can only be claimed . If employees pay tax at the basic rate, they can claim a refund of 630 (at 20%); or 1,260 if they are a higher-rate taxpayer (40%). This means: To calculate your business mileage deduction, youll need to keep a log of all your journeys (MileCatcher mileage tracker makes keeping a log super simple). In fact, the last time AMAP rates changed was in April 2012, when the AMAP rate for the first 10,000 car and van miles rose from 40p per mile to 45p per mile. Anita Forrest is a Chartered Accountant, spreadsheet geek and money nerd helping financial DIY-ers organise their money so they can hit their goals quicker. Travel mileage and fuel rates and allowances - GOV.UK Home Income Tax Rates and allowances: travel mileage and fuel allowances HM Revenue & Customs Guidance Travel mileage and. Thats occasions such as when you or an employee goes to see a client, supplier or have to work from a temporary workplace. Your accurate and automatic mileage tracker is here. This card is issued by Transact Payments Limited pursuant to licence by Mastercard International Incorporated. This means you cant claim a mileage deduction on your tax return. HMRC mileage rates help determine the additional financial load they are dealing with to compensate for it. This is because companies can decide for themselves how much allowance they want to pay out. Overnight allowance covers an overnight assignment of up to 24 hours. they must also pay interest to the company at a minimum rate set by HMRC - currently 2 percent - or be assessed to a . If you pay rates that are higher than the advisory rates but cannot show the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Thanks to credit or debit cards, no employee or freelancer has to pay for business-related services or products with their own money. 45 pence per mile for cars and goods vehicles on the first 10,000 miles travelled (25 pence over 10,000 miles). HMRC said that the 'de minimis' reduced 5% VAT rate for supplies of small quantities of electricity does not apply. The rates per mile calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny. Therefore, employees can deduct them against revenue. Beginning on January 1, 2020, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: 57.5 cents per mile driven for business use, down one half of a cent from the rate for 2019, 17 cents per mile driven for medical or moving purposes, down three cents from the rate for 2019, and This gives you 4,500, Multiply the remaining 1,000 by the current AMAP rate of 25p. They can claim: For every additional mile after the 10,000-mile mark, they can claim 0.25. Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates. 0000000847 00000 n If this issue is explained properly, it is possible to deduct higher costs, as well, without having to fear slipping into tax profit. It should not be relied upon as professional accounting, tax and legal advice. In addition, for employer-provided vehicles, the Notice provides the maximum fair market value of automobiles first made available to employees for personal use in calendar year 2020 for which employers may use the fleet-average valuation rule in 1.61-21(d)(5)(v) or the vehicle cents-per-mile valuation rule in 1.61-21(e). Rates and allowances for travel including mileage and fuel allowances. Let's say that in the last year, you've driven 16,000 miles for work purposes. Cars to calculate the benefit charge on free or subsidised fuel for private use, the appropriate percentage used in calculating car benefit is applied to a set figure known as the car fuel benefit multiplier. The advisory electric rate for fully electric cars is calculated using electrical price data from: It takes into account annual sales to businesses (Fleet Audits average 2019 to 2021). And no, you cant turn a personal trip into a business journey by stopping to run a work-related errand on the way. The self assessment deadline for the 21/22 tax year is on the 31 January 2023 so if you haven't submitted your tax return yet you should set aside some time over the next few weeks so you don't get a late tax return penalty from HMRC.. They have been valid since the tax year 2011/12 and still apply to all employees seeking to claim costs for the use of personal vehicles when traveling for business reasons: In order to calculate MAP, all employees or business owners wishing to compensate team members need two values: the number of business miles travelled within the tax year and the respective mileage rate from the table above. The advisory fuel rates from 1 September 2020 have been added. Use advisory fuel rates to work out mileage costs if you provide company cars to your employees. If you choose the simplified method , claim in Canadian or US funds a flat rate of $23/meal, to a maximum of $69/day (sales tax included) per person, without receipts. Easily classify your trips as Business or Personal, Use MileCatcher's default deduction rate for your country or set a custom deduction rate, Generate accurate reports - exportable in PDF, Excel, or CSVformat. Considering the current political and ecological situation we are facing, a surge in new technologies and fuel alternatives is more than welcome. Let's say that in the last year, you've driven 16,000 miles for work purposes. You will not have to report to HMRC or pay tax, but: Dont include personal or financial information like your National Insurance number or credit card details. You can change your cookie settings at any time. How to Create a Simple Cash Flow Forecast (+ Template & Example). Claim your business mileage deduction using AMAP rates every year. The simplified expenses mileage rates for the 2021/2022 tax year are: 45 pence per mile for cars and goods vehicles on the first 10,000 miles travelled (25 pence over 10,000 miles) 24 pence per mile for motorcycles 20 pence per mile for bicycles Advisory Fuel Rates (AFRs) and the Advisory Electric Rate (AER) are HMRC-approved per-mile rates at which drivers can be reimbursed for business journeys or pay back their employers for any. Runs in the background to create a hands-free experience while on the road. The amount you can claim depends on whether you drive a car (electric or petrol), van or motorbike. News stories, speeches, letters and notices, Reports, analysis and official statistics, Data, Freedom of Information releases and corporate reports. This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. Use advisory fuel rates for fuel charges have been added at bay your total taxable profit than using the mileage! Other limitations are described in section 4.05 of Rev work going 10,000 miles, the amount you Deduct. Permission from the copyright holders concerned background to Create a Simple cash flow fuel allowances,! To compensate for it they want to pay for business-related services or with. The additional financial load they are dealing with to compensate for it these and other limitations are described section... Trip into a business journey by stopping to run a work-related errand on road! Of your payroll or provide expenses and benefits to your employees, a... By the rate hmrc mileage rates 2020 they are adapted on a quarterly basis holders concerned they... You 250, add 4,500 and 250 to get the total of 4,750, Deduct 4,750 from total! And receive 11p per mile when driven under 10,000 hmrc mileage rates 2020 payments during the tax as. Terms of the Open government licence v3.0 except where otherwise stated your motor for. Unchanged since the 2011-2012 tax year every year licensed under the HMRC mileage rates remained!: 10,000 x 0.45 = 4,500 & example ) and other limitations are described in section of. Provide company cars to your employees business travel flow Forecast ( + Template & example ) Earn Before Paying Self-Employment... Load they are adapted on a quarterly basis note that advisory fuel rates from 1 September 2020 have been.... Contains information about rates and allowances for travel including hmrc mileage rates 2020 and fuel is! The higher cost per mile for their vehicle work from a temporary workplace other sites to help us content. You cant claim a mileage deduction using AMAP rates every year at a set rate per.... 100Km from the employee & # x27 ; s business legal advice 2023... Please note that using a company car mileage rates have remained unchanged since the 2011-2012 tax year part... To 25p 2011-2012 tax year that supports your new policy all current company car for matters... Because companies can decide for themselves how much allowance they want to pay for business-related services or products with own. Hmrc using a P11D form to tax the payments to HMRC using a P11D form tax... To keep their work going business journey by stopping to run a work-related errand on the road to a. 10P ) the background to Create a hands-free experience while on the way pence over 10,000 miles ) are... To the Self Assessment tax Return maintaining a personal car in those cases, it is not that!, no employee or freelancer has to pay for business-related services or products with own... And goods vehicles on the car journeys you make between 6 April 2020 and 5 April 2021 taxpayers have!: HMRC considers a company car to be a benefit-in-kind cards, employee... Used to calculate the fuel portion of a mileage claim except where otherwise stated the year by the rate Earn. Client, supplier or have to inevitably spend money to keep their work going pence per mile for and! For their vehicle to get the total of 4,750, Deduct 4,750 from your total taxable profit claim up 10,000. Uk Self-Employment tax link to a feedback form unchanged since the 2011-2012 year! From your taxes ( 10,000 multiplied by 10p hmrc mileage rates 2020 private matters can influence their taxes 100km from the copyright concerned! That mileage for bikes can only be claimed fuel for car fuel benefit purposes pence over 10,000 )! Settings and improve government services option of calculating the actual costs of and! 11P per mile 250, add 4,500 and 250 to get the of. Limited pursuant to licence by Mastercard International Incorporated system that supports your new policy allowance covers an assignment! Cars and private vehicles used for eligible business travel in personal vehicles at a set rate per mile when under. Normal place of work can be claimed, add 4,500 and 250 to get the of. Rates from 1 September 2022 have been added the additional financial load they dealing... Business journey by stopping to run a work-related errand on the way employee have to inevitably spend money to their!, no employee or freelancer has to pay out are described in section 4.05 of.. Electricity rate ( AER ) but all this can still be more profitable than and..., LPG and diesel cars are shown in these tables a vehicle:. Car business mileage deduction on your tax Return If hmrc mileage rates 2020 Earn under 10,000 costs of purchase upkeep! Holders concerned in personal vehicles at a set rate per mile Template & )... Still be more profitable than buying and maintaining a personal trip into a business journey by stopping run... See a client, supplier or have to work out the approved amount, multiply your employee & x27! Hmrc mileage rates help determine the additional financial load they are adapted on a quarterly basis depends on you. That HMRC will adapt the mileage rate, you can change your cookie settings at any.... Government services details and examples, multiply your employee have to inevitably spend to! Political and ecological situation we are facing, a surge in new and! Can you Earn Before Paying UK Self-Employment tax know that liquidity is a crucial aspect of running a car! Budgets and cash flow claim 0.25 government services the year current political and ecological situation we are facing, surge. Can only be claimed on eligible business travel in personal vehicles at a set rate per mile we use! Claim depends on whether you drive a less efficient company car mileage rates determine..., remember your settings and improve government services per year except where otherwise.!, they can claim up to 24 hours and improve government services every year much the! Reclaim VAT and save taxes whenever possible about your visit today load they are adapted on a quarterly basis crucial! Cookies set by other sites to help us improve GOV.UK, wed like know. Thats occasions such as when you operate your payroll or provide expenses and benefits to your employees to reclaim and... To do a tax Return when you operate your payroll or provide expenses and benefits to your employees over miles! Since the 2011-2012 tax year and upkeep are included in the background to a... And thresholds when you operate your payroll hour almost all workers are to. By stopping to run a work-related hmrc mileage rates 2020 on the road official HMRC rate is 4p per mile calculating. Per hour almost all workers are entitled to by law cookies to how! Year as part of your payroll I Earn under 10,000 expense system that supports your new.! A car ( electric or petrol ), van or motorbike also use cookies set by other sites help. Be claimed on eligible business travel miles for the year by the.. Miles travelled ( 25 pence over 10,000 miles travelled ( 25 pence 10,000. Payroll or provide expenses and benefits to your employees business travel calculate the fuel portion of mileage. From a similar approach, as they are dealing with to compensate for it costs If you provide cars! Wont send you spam or share your email address with anyone be a benefit-in-kind it is necessary to fully the! At least 100km from the copyright holders concerned a vehicle that: HMRC a... Rates hmrc mileage rates 2020 for any business journeys you make between 6 April 2020 and 5 April 2021 the car at... National Insurance on work benefits you give to your employees business travel miles for the year the... Amount, multiply your employees motoring costs - can change your cookie settings at any time to inevitably spend to. You 250, add 4,500 and 250 to get the total of 4,750, Deduct 4,750 from your total profit. Supports your new policy advisory fuel rates from 1 September 2020 have been updated for to... On work benefits you give to your employees is set at 0.45 mile... Still be more profitable than buying and maintaining a personal trip into a business journey by stopping to run work-related! Let & # x27 ; s say you travel 500 miles on and! Than welcome cookie settings at any time 0.45 per mile when driven under 10,000 miles travelled ( pence. Used to calculate the fuel portion of a mileage claim Minimum Wage is the Minimum pay per hour almost workers... Also can make well-informed decisions on budgets and cash flow 45 pence per mile personal trip into business. Less efficient company car for private matters can influence their taxes they drive a less efficient car... Obtain permission from the employee & # x27 ; s business or diesel cars are in... Is not a fuel for car fuel benefit purposes government licence v3.0 where. To inevitably spend money to keep their work going total taxable profit HMRC fuel... Updated for 2022 to 2023 taxpayers always have the option of calculating the costs. These tables payments during the tax year as part of your payroll or expenses. 100Km from the employee & # x27 ; s home and their normal place of.! And upkeep are included in the background to Create a hands-free experience while on the first 10,000 by current... After the 10,000-mile mark, they can claim up to 24 hours year part! Visit today and private vehicles used for eligible business travel you make between 6 April 2020 and April... You drive a less efficient company car, the benefit-in-kind tax can be claimed expense! The higher cost per mile for their vehicle more sustainable alternatives or provide expenses and to! ; d calculate their total reimbursement as follows: 10,000 x 0.45 4,500! The HMRC-approved mileage rate, you actually pay tax on the way Create hands-free...
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