Baja California Sur → Durango · Carretera Transpeninsular 1
Before turning the key for Durango, Durango, on the homeward run from La Paz, Baja California Sur, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Carretera Transpeninsular 1 accepts the 718 km (446 miles) of the return in roughly 7h 59m. Pulling out of La Paz (the capital sudcaliforniana sobre el Mar de Cortés y nodo del ferry Topolobampo-La Paz), the road eventually puts the driver back in front of the urban skyline of Durango (the capital duranguense y enlace clave del corredor transversal Mazatlán-Matamoros). Refueling sits near MXN 1447.16 for the same 59.8 liters (15.8 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 4667.00 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the UK professional driving the 718 km (446 mi) between La Paz and Durango, reimbursement of MXN 4667.00 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 La Paz→Durango run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.