Guanajuato → Michoacán · Autopista 45D Salamanca-Querétaro
Returning from Salamanca, Guanajuato, back to Morelia, Michoacán, the itinerary retraces the same 121 km (75 miles) of the outbound segment, predominantly via Autopista 45D Salamanca-Querétaro, adding another 1h 21m to the corporate odometer. Unlike the outbound leg, the homeward journey is usually executed at the close of the business day, when heavy truck traffic, accumulated fatigue, and dropping daylight all demand sharper focus. Anyone hoping to ease the arrival back into Morelia, the capital michoacana y patrimonio histórico colonial, may consider an overnight stop in a midpoint town and splitting the haul into two shorter stints. Fuel expense holds steady near MXN 244.42, totalling roughly 20.2 liters for the entire trip when added to the outbound segment. The return reimbursement reaches MXN 786.50, doubling the aggregate payout for the full journey. Log each leg separately in the Clara receipt, with distinct timestamps, so the paperwork accurately mirrors the vehicle's actual movement. For the UK professional driving the 121 km (75 mi) between Salamanca and Morelia, reimbursement of MXN 786.50 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 Salamanca→Morelia run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.