We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
As an employer, you have certain tax, National Insurance and reporting…
If you make payments to employees above a certain amount, you’ll have to…
You might have to deduct and pay National Insurance on payments relating…
If your employee carries another employee in their own car or van on a…
The following guides contain more detailed information: employees using…
Information on mileage allowance payments for vehicles owned by employees, and passenger payments.
How to tax mileage allowance payments and passenger payments for employee business travel.
Find out if you’ve made a profit on approved mileage allowance payments claimed as a volunteer driver and need to pay tax.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
Rates and allowances for travel including mileage and fuel allowances.
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).