Mileage Allowance Relief and Fuel Card Confusion

marktax

Can somebody please advise in regards "Mileage allowance relief" on a Self Assessment return?

My scenario is hopefully a standard occurence.

I drive my own personal car for work and drive thousands of miles on business. I do not receive any mileage rate for any miles that I do (ie zero pence per mile), however I do get a Fuel Card which I use for my business travel.

The amount I spend on business miles is documented on my P11D.

Can somebody please advise how I should calculate any Mileage Allowance Relief that I can apply for on the SA?

Am I correct in saying that if for example I drive 15,000 business miles, then my calculation would be:
10,000 x 45p
5,000 x 25p
total = (4,500 + 1,250) = £5,750

Now the query is, if I spend for example £3,000 on the fuel card, which is the value then shown on my P11D, do I then deduct the £3,000 from the £5,750 to give me the value of £ 2,750 to enter on the Employment Pages of SA (SA102 form) in box 17 ...... or do I keep the value at £5,750 for Box 17, but then enter the Fuel Card amount of £3,000 in to box 10 (Fuel element under the 'Benefits from your employment' section)??

If anyone can please advise, I would be extremely grateful!!

thank you in advance.

enator

I have the same set up and enter the amount from the P11D as a benefit & then claim back the full mileage rate for my business miles.


I presume the Fuel Card is for private use as well & you don't reimburse the company for private miles?

marktax

Hi,

thanks for getting back to me. That's encouraging then, as that is what I thought I should be doing, but wasnt at all sure.

Yes, you are correct - the fuel card is also for private use as well and I dont reimburse the company for the private miles.

So, very simply - the full amount spent on my fuel card each year, which then appears on the P11D, I then input as a Benefit and then the full calculation of the number of miles I drive at 45/25p is input as Business Travel under the Employment Expenses?

thank you!

jimmo

You seem to have got it but this recent thread may also help.
https://forums.moneysavingexpert.com/discussion/4951557

marktax

Hi Jimmo,

Massive thanks for your post above, and pointing me to the other recent thread, which I have just read in careful detail.

Initially I was confused in part of the thread, as Jennifernil had given a sample calculation and deducted the value of the fuel paid (as shown on P11D) off the calc of 15,000 miles at 45/25p. I think this was to show the overall outcome though of what you ultimately seemed to then make very clear.


You had stated in your final post of that thread you pointed me to, the following:

"You must then declare your salary plus car allowance as pay in box1, the net value of the fuel provided by your employer in box 13 and then claim the full amount of MAR in box 17."


This seems to exactly detail what I needed to know.
I had been putting the fuel card spend value off my P11D in box 10, but realise this should be in box 13 now (as box 10 was for company cars, and my car is a personally owned car). I then simply calculate my total number of business miles at 45/25p and insert that value in box 17.

My big question originally I guess was, do I subtract my fuel card spend value (from P11D) off the amount I calculated at 45/25p for box 17, but I seem to interpret that I do NOT deduct that amount off - instead I enter that fuel card amount in box 13 and dont apply it anywhere else.

If I did deduct that value off the box 17 value, as well as entering the amount in box 13, then I guess it would effectively be like deducting it twice.

Really hope I have understood you correctly, but would be extremely grateful if you could just confirm that I have.

Sincere thanks for your time and much appreciated help with this.

jimmo

Confirmed.
The method jennifernil used in that other thread is perfectly good for calculating liability or checking whether you are due for repayment but, particularly if you are completing Self Assessment Returns, it is important to present your data to HMRC in the required format.
If you leave box 13 blank your Return will not match up to your P11D and the computer will throw a wobbly which could well delay any repayment for months or even trigger an Enquiry.

marktax

Brilliant, brilliant, brilliant
Huge thanks for your assistance.
Really appreciate your help.