If an employee uses their own car for business journeys, you can pay them a tax and NI-free mileage allowance. This can be tax efficient for them, but there’s not much in it for you. How can you use
a legitimate scheme to cut your costs?
Published 12.12.2014
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 approved
rates, what’s the tax and NI position?
Published 09.07.2018
Several of your employees use their personally owned vehicles for work, for which you pay a mileage allowance at HMRC’s approved rates. But there’s a potential trap that could land you with a tax and
NI bill. How can you avoid it?
Published 26.05.2023
HMRC’s approved mileage allowance payments mean that you can pay directors and employees a maximum of 45p per mile for using their own vehicles for business journeys. But there is a way to pay more.
What’s involved?
Published 02.03.2017
In these uncertain times you’re probably seeking to cut costs. The Approved Passenger Payments allowance is a tax break worth considering. How does it work?
Published 26.02.2009
During a PAYE compliance check an HMRC officer claimed that you were paying the wrong rate of car mileage allowance to your employees at the start of each tax year and this was a common problem. What
was he referring to?
Published 01.11.2017
Your firm’s policy is to pay the HMRC-approved mileage rates to staff who use their own vehicles for business journeys. However, HMRC’s definition of business mileage can mean that an additional tax
deduction can be claimed. When might this apply?
Published 28.06.2022
If employees carry colleagues on business trips in their cars or vans, your company could improve its “carbon footprint”. But are there any tax-free mileage benefits which support such a green travel
policy?
Published 22.11.2007
Our subscriber wants to use cyclists to deliver to her local customers. She’s been told she can pay them a tax and NI-free mileage allowance which could save her money. However, HMRC’s helpline
doesn’t mention this. What’s the correct position?
Published 21.12.2022
You use your own car for business journeys for both your self-employed consultancy and the company of which you’re a director. What’s the maximum tax and NI-free mileage allowance you can claim?
Published 18.03.2016