Zacatecas → Aguascalientes · Autopista 45D Zacatecas-Aguascalientes
Before turning the key for Aguascalientes, Aguascalientes, on the homeward run from Zacatecas, Zacatecas, 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. Autopista 45D Zacatecas-Aguascalientes accepts the 129 km (80 miles) of the return in roughly 1h 26m. Pulling out of Zacatecas (the capital zacatecana y patrimonio minero colonial reconocido por la UNESCO), the road eventually puts the driver back in front of the urban skyline of Aguascalientes (the centro automotriz Nissan y capital del Bajío occidental). Refueling sits near MXN 261.36 for the same 10.8 liters (2.9 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 838.50 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 129 km (80 mi) between Zacatecas and Aguascalientes, reimbursement of MXN 838.50 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 Zacatecas→Aguascalientes run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.