The date on the VAT receipt must reasonably precede, or match, the date of the journey, within a maximum of 2 months.
The fuel amount stated on the VAT receipt must be equal to or exceed the number of business miles being claimed.
One VAT receipt can cover multiple trips providing that they fall within the 2-month timeframe.
Mileage claims will continue to be submitted through the Fiori app as usual, with the added ability to upload a copy of the fuel receipt.
If you're not currently submitting claims through Fiori and instead use a manual mileage claim form, please attach a photo of the receipt with the form.
Electric vehicles are not included in this new process. HMRC does not currently require employees with electric vehicles to provide VAT receipts when claiming mileage.
More information and guidance on travel claims can be found on SharePoint in our travel and expenses guidance document.
A short video on how to create, edit and submit a mileage claim form is also available on SharePoint.