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4532. Mileage Allowance Payment. What is it and How to Assign?
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:
  • 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
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.

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.

Road Map - Assign Mileage Allowance Payments
Process P11D -> Assign P11D Benefit -> Select E. Mileage allowance and passenger payments -> Assign Benefits button -> View / Update On going Records -> View / Update link -> Add New Mileage Record button -> Save button -> Done button -> Done button
( 'Process P11D' is the button positioned in the tasking zone menu at the top. It is the fourth button from the left)