Employees Mileage Expense


I wonder if someone could help me with this...

A friend is a headteacher at a school and does a number of business miles travelling to meetings and courses. Due to budgetary restraints currently experienced in the public sector she does not claim the 25p per mile allowed by the school.

I have advised her that she can claim the difference between the HMRC approved rate and the rate she receives as a business expense on her SA100- so far so good...

However, is the fact that she is able to be reimbursed @ 25p per mile and chooses not to claim it relevant? ie, does she claim 20p for the first 10000 miles are 45p?

I have read ITEPA 2003 and it doesn't appear to clarify this.

Thank you in advance


  • reader
    reader MAAT, AAT Licensed Accountant Posts: 1,037
    "You are only entitled to Mileage Allowance Relief if your employer pays you:
    #no mileage allowance
    #less than the approved amount
    If your employer pays you more than the approved amount, you'll have to pay tax on the extra."


    As the head teacher is not being paid any mileage, I would have thought she could claim the full 45p/mile. In my opinion the head teacher would only be in the wrong if she got paid 25p and claimed 45p (as she would be claiming the same mileage twice). As long as the total adds up to 45p/mile I can't see a problem.
  • Ellabobbin
    Ellabobbin Registered Posts: 92 ? ? ?
    Thank you! And apologies for my tardy response....

    I am up to my neck in ATT law and not getting on here as regularly as I would like...

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