06 May 2025
Many members ask our advisory service how to process payment for milage when they’re being paid at above the Mileage Allowance Payments (MAPs) rates.
They key thing to remember is that anything above the approved rate must be treated as earnings and is therefore subject to income tax and National Insurance deductions.
But you must also remember to report the additional payment on the P11D (for now at least).
For the opposite end of the scale, where less than the Approved MAPs rate is paid, there may be additional things to consider with Relevant Motoring Expenditure and National Insurance contributions.
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