Reimbursement of mileage
Employees will be reimbursed for miles travelled for work in accordance with either:
Normal commute deduction
- total mileage incurred in the day, in excess of their home to contractual work base return journey
or
Lesser Rule
- when employees travel to a temporary workplace directly from home and it is fewer miles to travel from their home rather than their work base to a 'temporary' workplace.
Employees can therefore claim for the lesser distance of either:
- home to a "temporary" workplace
- normal workplace to a "temporary" workplace
Appendix 2 provides a Mileage Claim Table that shows when the Lesser Rule versus deduct normal commute mileage applies.
Claiming Mileage
Mileage claims for business travel must be submitted on time to ensure these can be reviewed and approved by the Manager and by the required Expenses deadline. In completing the online expenses system or off-system forms a detailed breakdown of mileage incurred including postcodes of start and end addresses should be provided.
- Where an employee claims mileage via Business World scanned copies of valid fuel VAT receipts must be uploaded when claiming for petrol, diesel and hybrid cars. NB. HMRC does not currently require employees with electric vehicles to provide VAT receipts when claiming mileage
The file size of the document cannot exceed 2MB. Adding a receipt to Business World can be found in both the Guidance Video (Vb6) and documents (Submitting an expense claim) on the below page:
How Employess With Acess To Business World Can Enter Expenses
- Where an individual does not claim mileage via Business World an off-system form must be submitted along with a copy of the receipt(s).
The date on the VAT receipt must reasonably precede, or match, the date of the journey, within a maximum of 2 months and one VAT receipt can cover multiple trips.
Retrospective claims over three months old will not be reimbursed (except under exceptional circumstances like long-term sickness and with approval from Head of Service or above)