Guanajuato → Guanajuato · Autopista 45D Celaya-Querétaro
Autopista 45D Celaya-Querétaro is the backbone for anyone connecting Celaya, Guanajuato, to Irapuato, Guanajuato: roughly 72 km (45 miles) of pavement that translate into about 48m at the wheel under favorable conditions. Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, gradually slips into the rearview mirror as the landscape shifts from city blocks through rural counties and finally into the metropolitan footprint of Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío. Fleets that slot this leg into a weekly rotation tend to schedule mid-week departures, when truck volume is lighter and weather-related closures are less likely. The engine averages around 6 liters (1.6 gallons) of gasolina Magna, which works out to about MXN 145.20 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 468.00. Generate the receipt in Clara before stepping out of the vehicle so the expense lands in the same-day close, with zero rework for accounting. For the UK professional driving the 72 km (45 mi) between Celaya and Irapuato, reimbursement of MXN 468.00 fits the subsistence allowance regime when paid at or below HMRC AMAP rates of 45p per mile for the first 10,000 business miles in the tax year. UK firms reimburse at HMRC AMAP rates (45p / 25p per mile) so the payment stays free of PAYE and NIC under approved mileage allowance payments rules. Retain a VAT receipt accepted by HMRC for input-tax recovery from the BEIS-tracked forecourt network forecourt used to refuel; His Majesty's Revenue and Customs (HMRC) compliance officers cross-reference fuel VAT receipts with the P11D return when reimbursement exceeds the approved rate. Excess paid above AMAP on the Celaya→Irapuato run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.