Quick AMAP question

Lucero_2

Hi all.

I have a car allowance scheme and have a question to ask around fuel AMAP payments.

My last employer used The Mileage Consultancy (a web based company which calculates payments) which, as employees, each month we had to input the mileage we had travelled and upload the receipts. The purpose of this was twofold:

1) So that VAT could be reclaimed by the employer on the fuel I purchased
2) So that the number of miles could be calculated and we could be reimbursed at 21p per mile from my employer and the difference (19p per mile) upto the HMRC guidelines for the first 10k.

This was paid to me on a pro rata basis (ie, miles in January would be paid in Feb salary, etc).

I've just changed jobs and my new employer doesn't implement this approach. They pay 19p per mile.

Therefore, am I right in saying that I can claim, now, the difference upto 45p per mile for the 1st 10k and 25p per mile there after. That is, 19p per mile from my employer and 26p from HMRC @ 10k miles, and 10p from employer and 6p from HMRC post 10k miles??

Hope that kind of makes sense....

Thanks

jimmo

It does make sense as long as

1) you are driving your own car.

2) you recognise that you don’t actually get 26p (and 6p) per mile from HMRC. You only get tax relief. If you are a basic rate taxpayer, for the first 10,000 miles Hmrc will give you (20% of 26p) 5.2 pence per mile.