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            <span>Employees using their own car or van for business policy</span>
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow dfb_nav_path">&raquo; Company tax</a><ul><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/administration/models/f-396656">&raquo; Administration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_allowances/models/f-416178">&raquo; Capital allowances</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/capital_gains_tax/models/f-62037">&raquo; Capital gains tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_cars_and_vans/models/f-7372">&raquo; Company cars and vans</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/company_tax/models/f-428895">&raquo; Company tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">&raquo; Dealings with HMRC</a></li><li ><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/models/f-7370">&raquo; Employee benefits and expenses</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employee_remuneration/models/f-7369">&raquo; Employee remuneration</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/employment_tax/models/f-428897">&raquo; Employment tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/inheritance_tax/models/f-62038">&raquo; Inheritance tax</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/other_tax_documents/models/f-428898">&raquo; Other tax documents</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/profit_extraction/models/f-7368">&raquo; Profit extraction</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/property_and_rental_income/models/f-7376">&raquo; Property and rental income</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/status/models/f-7375">&raquo; Status</a></li><li ><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/tax_management_enquiries_and_penalties/models/f-428900">&raquo; Tax management enquiries and penalties</a></li><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast " href="/documents_for_business/tax_and_business/company_tax/vat/models/f-7373">&raquo; VAT</a></li></ul></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow">VAT</a></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Employee</span><span style="letter-spacing:normal">s</span><span style="letter-spacing:normal"> using their </span><span style="letter-spacing:normal">own car</span><span style="letter-spacing:normal">s</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">for</span><span style="letter-spacing:normal"> business policy</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">If employees use their own vehicles for business journeys, you should have a company policy which spells out the situation regarding insurance, parking and mileage rates at which you will reimburse them. </span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Tax-free mileage</span></p><p class="Introbody"><span style="letter-spacing:normal">You can pay any reasonable amount to an employee as compensation for using </span><span style="letter-spacing:normal">their</span><span style="letter-spacing:normal"> own car for business journeys (ordinary commuting does not count as a business journey). The most tax and NI-efficient way to do this is as a mileage allowance. HMRC allows employers to pay 45p tax free for the first 10,000 business miles and 25p thereafter. The rate for NI is 45p for all mileage. HMRC refers to these as approved mileage rate allowance payments (AMAPs)</span></p><p class="Introbody"><span style="letter-spacing:normal">Use</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">our </span><span style="font-weight:bold; letter-spacing:normal">Employees </span><span style="font-weight:bold; letter-spacing:normal">Using </span><span style="font-weight:bold; letter-spacing:normal">T</span><span style="font-weight:bold; letter-spacing:normal">heir</span><span style="font-weight:bold; letter-spacing:normal"> Own Car</span><span style="font-weight:bold; letter-spacing:normal">s</span><span style="font-weight:bold; letter-spacing:normal"> </span><span style="font-weight:bold; letter-spacing:normal">for </span><span style="font-weight:bold; letter-spacing:normal">Business Policy</span><span style="font-weight:bold; letter-spacing:normal"> </span><span style="letter-spacing:normal">to</span><span style="font-weight:bold; letter-spacing:normal"> </span><span style="letter-spacing:normal">formalise the payment of mileage allowances for business use.</span><span style="letter-spacing:normal"> </span></p><p class="Introbody"><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/566/24566.png" alt="Employees using their own car or van for business policy" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employees_using_their_own_car_or_van_for_business_policy/models/doc-kt_7370_24566_10323" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">08.01.2013</span><div class="clear"></div><div><strong>File size:</strong> 15.81K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employee_travel_expenses_policy/models/doc-kt_7370_24564_10294">Employee travel expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employee_provision_of_home_telephone_policy/models/doc-kt_7370_24562_10064">Employee provision of home telephone policy</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employee_expenses_policy/models/doc-kt_7370_24555_9583">Employee expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employee_homeworking_expenses_policy/models/doc-kt_7370_24556_9709">Employee homeworking expenses policy</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/employee_benefits_and_expenses/employees__incidental_overnight_expenses_policy/models/doc-kt_7370_24557_9740">Employees' incidental overnight expenses policy</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/environment/noise_reduction_and_control/noise_management_checklist/models/doc-kt_7444_25863_10432">Noise management checklist</a></li><li><a href="/documents_for_business/tax_and_business/checklists_for_business/debt_recovery/using_external_help/models/doc-kt_7395_24839_4310">Using external help</a></li><li><a href="/documents_for_business/workplace_and_environment/risk_assessment/workplace/risk_assessment___public_safety/models/doc-kt_7439_233507_233482">Risk assessment - 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