Approved Mileage Allowance Payments

Published beside the figure, and never applied for you.

• An underpaid passenger supplement gives no relief at all

  HMRC: "Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all." So unlike the main approved rates, the gap between what an employer pays per passenger and the 5p figure is not claimable — do not read belowScale on a claim that used the passenger modifier as a relief amount.

  https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances

• Ordinary commuting does not count

  A journey between home and a permanent workplace is not business mileage. It becomes one when the workplace is *temporary*, which turns on how long the employee is expected to be there and on their contract — facts the corpus does not hold.

  https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work

• The 10,000-mile threshold runs per vehicle TYPE, per tax year

  HMRC says to "add up the mileage for each vehicle type you have used for work": cars and vans are one type, so a second car does not restart the band, while a motorcycle is its own count. Send the running total as unitsAlreadyClaimed for the right type — the corpus cannot know which vehicles an employee drove.

  https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work

• A relief claim reaches back four tax years

  Only when the figures are used for Mileage Allowance Relief: the employee may claim for the current tax year and the four before it. Whether a given claim is still in time depends on the date it is made, which is the caller’s.

  https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work

• Relief cannot exceed the tax paid that year

  gov.uk: “You must have paid tax in the year you’re claiming for. The amount of tax relief you get cannot be more than the amount of tax you paid in that year.” belowScale is therefore the amount relief is claimed ON, never the relief itself — apply the claimant’s own marginal rate, and cap at the tax they actually paid. Both are theirs to know, not ours.

  https://www.gov.uk/tax-relief-for-employees

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How the API answers