Mileage allowance payments
Approved amount for
Legislation/Regulatory –
ITEPA2003 s. 230
HMRC Guidance –
EIM31230
;
EIM31240
;
EIM31275
;
EIM31350
;
EIM31355
;
EIM31360
;
EIM31370
;
EIM31375
;
EIM31380
;
NIM05802
;
NIM05803
;
NIM05833
;
NIM05860
;
NIM05865
;
NIM05870
Associated employments
Legislation/Regulatory –
ITEPA2003 s. 230(4)
HMRC Guidance –
EIM31280
Business travel, meaning
Legislation/Regulatory –
ITEPA2003 s. 236(1)
HMRC Guidance –
EIM31260
Company vehicle, meaning
Legislation/Regulatory –
ITEPA2003 s. 236(2)
Control, meaning
Legislation/Regulatory –
ITEPA2003 s. 230(5)
Disallowance of deductions
Legislation/Regulatory –
ITEPA2003 s. 359
Entitlement to relief
Legislation/Regulatory –
ITEPA2003 s. 231
Exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 229
Giving effect to relief
Legislation/Regulatory –
ITEPA2003 s. 232
Meaning
Rates applicable
Legislation/Regulatory –
ITEPA2003 s. 230