James Mitchell

About the author

James Mitchell covers the UK side of Quilometragem. He has worked at accounting firms in London and Manchester, and writes about HMRC rules, AMAP rates (45p / 25p), Mileage Allowance Relief (MAR), Form P87, P11D, self-assessment, advisory fuel rates, and the interaction with National Insurance Contributions. His focus is practical content for UK small businesses, contractors and field teams.

Expertise

• HMRC
• AMAP rates
• Mileage Allowance Relief (MAR)
• P87 / P11D forms
• National Insurance Contributions

Articles

• Advisory Electric Rate Q2 2026: the UK update fleets must apply
• AMAP vs actual cost for UK SMEs: which to use
• HMRC mileage enquiry: what to expect and how to survive
• Advisory Electric Rate Q2 2026 update: what changes for UK electric fleets
• HMRC AMAP rates 2026: 45p / 25p explained
• Mileage Allowance Relief and Form P87: how to claim from HMRC
• UK self-employed: simplified AMAP method vs actual costs
• HMRC Advisory Fuel Rates: reclaiming VAT on fuel
• Mileage policy template for UK SMEs
• How to generate a UK mileage receipt in 60 seconds