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Employees are able to claim tax relief on the short fall of mileage payments between the approved HMRC rates and those actually paid, correct? Similarly if the amounts exceed the approved rates tax is due on the difference.
As the employee does not have copies of the claim forms nor does he keep records of the claims other than the amounts, as the rates vary I have requested the information from the employer. The reply to this request is that the employer is not able to provide this information.
I accept that the employee should have kept records of the claims, however surely the employer has a duty to provide this information.
Can anyone confirm the relevant Act (TMA 1970/ ITA 2007 etc...) to confirm the employer has a duty to provide this information to a non-P11D employee?
Replies (5)
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and this is a follow on
Mileage expenses for business travel in employees’ own vehicles
Mind you that includes the following:
If the MAPs you pay are below the approved amount for the tax year:
you have no reporting requirements you have no tax to pay to HMRC your employee will be able to get tax relief (called Mileage Allowance Relief, or MAR) on the unused balance of the approved amount you can make separate optional reports to HMRC of any such unused balances under a scheme called the Mileage Allowance Relief Optional Reporting Scheme (MARORS) - contact your HMRC office if you want to enter the MARORS scheme
I do not think there is any requirement
The employee may end up overpaid (because he cannot claim the difference between 40/25ppm and the amount reimbursed) but so far as underpaid is concerned it will either be on a P11d or not taxable if they are a lower paid employee
Are they just fobbing you off
Are you sure that they aren't just saying this because the can't be bothered to get the information out of their files. I'd be surprised if they destroyed the employee expenses claims as soon as they paid them and their accountant and the Revenue wouldn't be happy.
Surely the employer must be keeping some sort of recorded of what they are paying. Otherwise how can they prove that they are paying under the approved rates.
The Revenue could easily pull this up under a PAYE enquiry if all they can show is the amounts they have paid to the employees as this doesn't prove that they operated under the approved rates.
Anyway, is there no way that you can calculate the mileage from the amounts that he received or did he receive different mileage rates for different journeys and how much is actually at stake to make it worthwhile pursuing this.