Form

PAYE: mileage allowance payments not taxed at source (P11D WS6)

Use form P11D WS6 if you’re an employer and need to work out the cash equivalent of providing mileage allowance to an employee or director.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 April 2024 — See all updates

Documents

P11D working sheet 6: mileage allowance payments not taxed at source 2023 to 2024 (P11D WS6)

PDF, 90.5 KB, 2 pages

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Details

If you’re an employer, and an employee or director uses their own vehicle for work, you can use form P11D WS6 worksheet to calculate the cash equivalent of any mileage allowance payments you provide in excess of the exempt amounts, only where you have been unable to tax this under PAYE.

The exemptions do not apply if using optional remuneration arrangements.

You do not have to use this form, but you may find it a useful.

Email HMRC to ask for this form in Welsh (Cymraeg).

Expenses and benefits: business travel mileage for employees’ own vehicles
Guidance for employers who provide mileage allowance and passenger payments to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

490: Employee travel - a tax and National Insurance contributions guide
Guidance on the tax and National Insurance contributions treatment of business travel by employees.

Updates to this page

Published 4 April 2014
Last updated 6 April 2024 + show all updates

  1. Form P11D WS6 has been updated for the tax year 2023 to 2024.

  2. Form P11D WS6 has been updated for the tax year 2022 to 2023.

  3. Form P11D WS6 has been updated for the tax year 2021 to 2022.

  4. Form P11D working sheet 6 mileage allowance payments for tax year 2020 to 2021 has been added to this page.

  5. Form P11D working sheet 6 mileage allowance payments for tax year 2019 to 2020 has been added to this page.

  6. Form P11D Working Sheet 6 Millage allowance payments for tax year 2018 to 2019 has been added to this page.

  7. Form P11D Working Sheet 6 for tax year 2017 to 2018 has been added to this page.

  8. Form P11D WS6 for employers to work out the cash equivalent of providing mileage allowance and passenger payments to an employee for 2016 to 2017 has been published.

  9. Form P11D WS6 for employers to work out the cash equivalent of providing mileage allowance and passenger payments to an employee for 2015 to 2016 has been published.

  10. Form P11D WS6 for employers to work out the cash equivalent of providing mileage allowance and passenger payments to an employee for 2014 to 2015 has been published.

  11. First published.

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