Colima → Nayarit · Autopista 54D Colima-Guadalajara
Outside sales reps regularly slot the Colima, Colima, → Tepic, Nayarit, leg into the weekly visit calendar precisely because the 349 km (217 miles) along Autopista 54D Colima-Guadalajara fit inside 3h 53m 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 Tepic, the capital nayarita y nodo del corredor Mazatlán-Guadalajara. The budget line item calls for 29.1 liters (7.7 gallons) of gasolina Magna (about MXN 704.22 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 2268.50 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 349 km (217 mi) between Colima and Tepic, reimbursement of MXN 2268.50 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→Tepic run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.