Mileage and fuel rates
If you’re self-employed, you can claim travel expenses using the flat rates below instead of the actual costs of insurance, repairs, fuel etc.
If you’re an employee using your own car for business travel, your employer can reimburse you tax-free up to the amounts below. You can claim the difference on your tax return if your employer pays less than the amounts below.
PASSENGER PAYMENTS - CAR AND VAN
5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count, and there is no relief if you receive less than 5p or nothing at all.
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