Hi there,
Please can someone advise of the implications for the employer if mileage rates in excess of 45p/mile are paid to employees.
I know that the excess over 45p/mile is taxable as far as the recipient is concerned, and should therefore be declared by the recipient in their tax return, but what responsibility (if any) falls on the employer to report such payments to HMRC? I assume it is via a P11D?