Tax & Compliance
UK HMRC Approved Mileage Allowance Payment: 45p/mile up to 10,000 miles, 25p thereafter.
HMRC Approved Mileage Allowance Payments (AMAP) are the UK rates for reimbursing business travel in a personal vehicle. For 2025: £0.45 per mile for the first 10,000 business miles per year, £0.25 per mile beyond that. Payments at or below the rate are exempt from income tax and National Insurance; excess is taxable.