Business Mileage Payments: AMAP Rules for Employers

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About Course

Employees who use their own car, van, motorcycle or bike for work can be paid mileage tax-free up to HMRC’s approved amounts. This course explains the 2026/27 approved mileage allowance payment (AMAP) rates, including the rise to 55p, how to calculate the approved amount, what happens if you pay more or less, and the change coming in April 2027.

This course gives general information about UK tax rules on mileage payments and is not tax advice. Rates can change; check HMRC guidance.

What Will You Learn?

  • Apply the current AMAP rates correctly
  • Calculate the approved amount across the tax year
  • Handle overpayments, underpayments and Mileage Allowance Relief
  • Prepare for the April 2027 change to the higher-mileage rate

Course Content

Course Lessons

  • The approved rates
  • Working out the approved amount
  • Good practice and records

Sources & Further Reading
The official guidance this course is based on.

Final Assessment

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