Colima → Guanajuato · Autopista 54D Colima-Guadalajara
Outside sales reps regularly slot the Colima, Colima, → León, Guanajuato, leg into the weekly visit calendar precisely because the 375 km (233 miles) along Autopista 54D Colima-Guadalajara fit inside 4h 10m of continuous driving and still leave room for a full client meeting before the homeward trip. Pulling out of Colima — the capital colimense en la falda del Volcán de Fuego — the route crosses light industrial zones, then farmland, before opening into León, the capital del calzado y mayor ciudad de Guanajuato. The budget line item calls for 31.3 liters (8.3 gallons) of gasolina Magna (about MXN 757.46 at the national average benchmark of 24.20 MXN/liter), plus discretionary tolls billed per axle. Reimbursement math, against the tarifa promedio de mercado schedule of MXN 6.50/km, returns MXN 2437.50 to the contributor at week-end. To accelerate finance approval, generate the Clara receipt already populated with the visited account number and the open service-order ID from the corporate CRM. For the UK professional driving the 375 km (233 mi) between Colima and León, reimbursement of MXN 2437.50 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 Colima→León run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.