Tax & Compliance
UK tax relief for employees whose employer reimburses below the AMAP rate, claimed via Self-Assessment or Form P87.
Mileage Allowance Relief (MAR) is the UK tax relief available when your employer reimburses business mileage below HMRC AMAP rates. MAR reduces taxable income by the gap between AMAP and what you actually received. Example: 9,000 business miles, employer pays 30p/mile; AMAP eligible £4,050, employer paid £2,700, MAR claim £1,350 (worth £270 at 20% basic rate). Claim via Self-Assessment or Form P87 online at gov.uk. Time limit: 4 years after the end of the tax year.