Related Commentary  Related CasesRelated HMRC Manuals

230(1)  The approved amount for mileage allowance payments that is applicable to a kind of vehicle is–

M × R


M is the number of miles of business travel by the employee (other than as a passenger) using that kind of vehicle in the tax year in question;

R is the rate applicable to that kind of vehicle.

230(2)  The rates applicable are as follows–

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