MAPs For Compliance – Mileage Claims


HMRC’s approved mileage allowance payments (MAPs) are the mileage rates which can be claimed in a variety of circumstances for tax compliance.

Since 2011 the rates have remained unchanged; in each tax year 45p per mile can be claimed on the first 10,000 business miles carried out. For business miles in excess of 10,000, 25p per mile applies. These are the rates for cars and vans and apply regardless of how many vehicles are used in the tax year.

The MAPs will apply if you’re self-employed and you claim the flat rate for mileage instead of the actual costs incurred in buying and running your vehicle. However, once you use the flat rate for a vehicle, you must continue to do so as long as you use that vehicle in your business.

For those employees who carry out qualifying business journeys in their own vehicles, the MAPs can be claimed. If your employer pays in excess of these you will incur a P11D benefit. The MAPs are not to be used for business miles carried out in a company car, however, as lower rates apply where an employee pays for the fuel used in their company car. These rates are updated by HMRC each quarter.

MAPs are used in other areas of tax and it is important to monitor the rates in case of a change.

Should you require any further information please contact Green & Co.

Please note: This article is a commentary on general principles and should not be interpreted as advice for your specific situation.

Image courtesy of pakorn at

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