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AMAP on borrowed car??

AMAP on borrowed car??

Didn't find your answer?

Limited company sole director/employee has borrowed his girlfriend's car for work (and put that in writing in an email to me).  He wants to claim AMAP but I don't think he is able to as he does not personally incur running costs of the car so think he should just be able to claim approved fuel rates at 10p or whatever rate applies to the car.

Am I right, or is there a way round this?

Thanks.

Replies (13)

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By stratty
01st Dec 2015 16:38

Mileage

My understanding is that you need to own the vehicle in which you claim the mileage.

Thanks (1)
By cheekychappy
01st Dec 2015 17:00

My understanding is that you don't need to own the vehicle in which you claim the mileage.

Thanks (5)
Giraffe
By Luke
01st Dec 2015 17:04

Which is why I am confused!

Thank you both!  Sadly I am no nearer a conclusion.

Any other thoughts?

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By stratty
01st Dec 2015 17:12

Thoughts

Obviously I think cheekychappy is wrong. 

You need to be the legal owner of the vehicle on which you claim mileage at the approved rates.

Thanks (1)
By cheekychappy
01st Dec 2015 17:48

The legislation refers to "a"

The legislation refers to "a" car. 

http://www.legislation.gov.uk/ukpga/2003/1/section/231

 

The below also mentions using a spouses car.

http://www.hmrc.gov.uk/manuals/eimanual/EIM31255.htm

 

Can't be bothered to dig deeper.

Thanks (7)
By Tim Vane
01st Dec 2015 18:00

I agree with cheekychappy. I can't be bothered to wade through ITEPA but I think it makes a distinction between a vehicle provided to an employee by reason of his employment and a vehicle other than one provided to an employee by reason of this employment. I don't remember any mention of who the vehicle belongs to. If a client pranged his car and he was provided with a courtesy car for 3 weeks while it had to go into the shop then I would have no hesitation in recommending he continue to claim the same mileage rates, regardless that he was no longer using his own car. Same if he borrowed his wife's car, his girlfriend's car or (in these enlightened times) his boyfriend's car. Can't see that it makes a difference.

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Giraffe
By Luke
01st Dec 2015 19:44

Thank you

Cheekychappy's link to where it talks about spouse's car is enough to convince me.

Thanks all

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By stratty
02nd Dec 2015 08:38

Brilliant.

I have learned something new.  

Good job cheekychappy.

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By bumpdinkwhallop
04th Dec 2015 13:08

No actual ownerships needed of the car. Off the top of my head im sure it states as long as the person making the claim pays for the running costs.  Look at the employment income manual on HMRC website (EIM) and you may find enough to support your claim. Obviously it needs to fit your clients exact circumstances but there is plenty of examples available if you spent 20 minutes reading through to check.

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Replying to BJNATHAN:
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By Portia Nina Levin
04th Dec 2015 13:20

No it does not!

bumpdinkwhallop wrote:

Off the top of my head im sure it states as long as the person making the claim pays for the running costs.

No it does not! All that is required is business mileage in a car that is not a company car (as defined).

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Replying to lionofludesch:
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By bumpdinkwhallop
04th Dec 2015 13:28

As i said off the top of my head........ 

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By Nigel Wulcko
04th Dec 2015 13:30

Provision of a car

The employee is making a car available to the employer for use in the employer's business.  It doesn't matter how the employee comes to be in a position to provide a car - perhaps it is just the fact that the employee and employer are essentially the same individual that is making this look more difficult than it is?

I just hope that the lady is getting a fair share of what he is paying himself - whether that is in cash or by way of a "benefit in kind"   ;-)

 

 

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By pauljohnston
07th Dec 2015 09:20

@Nigel Wulcko

From my experience the lady always benefits- however you may want to decide how to define what these are!!  Shopping Trip, visiting her mother, free holiday.....

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