# HMRC AMAP rate

> UK HMRC Approved Mileage Allowance Payment: 45p/mile up to 10,000 miles, 25p thereafter.

**URL:** https://quilometragem.com/glossary/hmrc-mileage

**Summary:** 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.

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.