Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
Before turning the key for León, Guanajuato, out of Irapuato, Guanajuato, run through the pre-trip checklist: registration card in the glovebox, current insurance card on your phone, working SunPass or E-ZPass transponder for the electronic toll plazas along Autopista 45D Irapuato-Salamanca, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 76 km (47 miles) with an optimistic estimate of 51m if cruise control sits steadily within the posted limit. Pulling out of Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío, the road eventually delivers you to León, the capital del calzado y mayor ciudad de Guanajuato. Schedule departure outside the morning rush window and pack a thermos of coffee to skip an unscheduled stop in the first hundred miles. Budget around MXN 152.46 just for the pump (6.3 liters / 1.7 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 494.00 cleared to the driver. Use the Clara generator the moment you park to wrap everything into a single digitally signed PDF. For the UK professional driving the 76 km (47 mi) between Irapuato and León, reimbursement of MXN 494.00 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 Irapuato→León run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.