There are statutory approved mileage rates available if you use your own car for business journeys.

From 6th April 2011
First 10,000 miles in the tax year - 45p per mile
Each additional mile thereafter - 25p per mile

Up to 5th April 2011
First 10,000 miles in the tax year - 40p per mile
Each additional mile thereafter - 25p per mile


If your employer pays a mileage rate below the statutory rates, you can claim for the difference.

You are only taxable on any amount paid in excess of the approved rates.