Mileage allowance on tax return -private car?

Question

I am currently filling in my self assessment online and I want to know how to claim back mileage allowances. I am permanantly employed and last year did 180 miles in a private car and received a expenses back from my employer @ 0.23 per mile. I understand I can claim back the difference between 0.23 and the 0.40 HMRC allowance, where on the tax return do I reclaim this?

I also have a property rented out and did around 300 miles in connection with the rental property, how do I claim this back?

Answer 1

Hi

On the employment page of your tax return (form SA102 - pink colour), Box number 17 is for "Business travel and subsistence expenses".

Calculate the number of miles you actually did and work out how much the tax man allows you to have for this (40p per mile for the first 10,000 miles, 25p per mile thereafter for a car). Deduct the 23p per mile given to you by your employer. What is left over is the amount to put into box 17.

For your rental property, on the land and property supplement (form SA105 - red colour) box 27 is for "other allowable property expenses". This is where your mileage goes.  (300 times either 40p or 25p, depending on how many miles you have done during the year).

Remember that the Revenue's tax allowable amounts of 40p for the first 10,000 miles and 25p thereafter relates to your total allowable mileage in a tax year - you dont get 10,000 miles for your employed job and 10,000 miles for your land and property business, you just get 10,000 miles at 40p and 25p thereafter. You count your employment miles first then your land and propertymiles to determine which rates get deducted on which page.

Answer 2

You claim the business miles in the expense section of the return. You claim the difference between the 23p and the 40p pm.

You cannot claim back mileage, you only get tax relief. You include the mileage relating to your property income on the land and property pages. If there is no heading for travel, include it in misc.