UK HR Term

AMAP

Approved Mileage Allowance Payments (AMAP) are the per-mile rates set by HMRC at which an employer can reimburse an employee for using their own vehicle for business travel without it counting as taxable income.

In plain English

If an employee uses their own car, motorcycle, or bicycle for a business journey — visiting a client, driving between offices, attending a training course — the employer can pay them a per-mile allowance to cover fuel and wear-and-tear. Pay at or below the AMAP rate and HMRC treats it as a tax-free reimbursement, not income.

The standard rates

| Vehicle | First 10,000 business miles | After 10,000 miles | |---------|----------------------------|--------------------| | Cars and vans | 45p per mile | 25p per mile | | Motorcycles | 24p per mile | 24p per mile | | Bicycles | 20p per mile | 20p per mile |

Employees travelling with another employee on the same business journey can also be paid an additional 5p per passenger per mile, tax-free.

Why it matters

AMAP rates haven't moved for many years and have lagged behind real fuel costs. Employers can pay more, but anything above the AMAP figure becomes a taxable benefit — reportable on the P11D and subject to PAYE and NICs. Most employers stick to AMAP for simplicity.

The 10,000-mile cliff is per employee per tax year (6 April to 5 April), not per vehicle, and it resets at the start of each tax year.

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