|Mileage Allowance Payments (MAPs) are payments you make to an employee for expenses related to their use of their own vehicle for business travel. In MAPs only two types of journey counts as business travel:
Unless the employee is reimbursed at a rate higher than the Approved Mileage Allowance Payments (AMAP), the payments do not need to be reported on a P11D. If the employer pays less than these rates, it is possible for the employee to claim income tax relief for the shortfall.
- Journeys that form part of an employee's employment duties (such as journeys between clients' premises by a salesperson)
- Journeys that relate to an employee's attendance at a temporary workplace
If one of your employees carries any other employees in their own car or van on business travel, you can pay them passenger payments of up to 5p per passenger per business mile without having to report these to HMRC or pay and tax or NICs on them. The passengers must be employees and they must also be travelling on business journeys.