Travel claims
Claims for car mileage and associated expenses (such as parking) should be made monthly through Fiori or on form C06(a) (attached to this page) which should be submitted to HR services.
HMRC rates apply for mileage claims associated with an employee's own vehicle. Rates are as follows and are not subject to tax:
- 45p per mile for the first 10,000 miles
- 25p per mile thereafter
- 5p per mile can be claimed for each approved passenger
For those claiming business mileage for a vehicle leased through our salary sacrifice electric and hybrid vehicle scheme, please see the following table for rates payable.
Rates payable
| Vehicle type | Engine size | Rate payable per mile |
|---|
| Electric |
home charging |
14p (8p non-taxable and 6p taxable) |
| Electric |
public charging |
14p non-taxable |
| Hybrid (petrol) |
up to 1400cc |
18p |
|---|
| 1401 to 2000cc |
20p |
| over 2000c |
28p |
| Hybrid (diesel) |
up to 1600cc |
17p |
|---|
| 1601 to 2000cc |
19p |
| over 2000cc |
23p |
Public transport rate of 16.4p per mile is applicable for specific post-entry training and trade union duties claimed from us.
All rail travel is by standard class only.
Information on travel alternatives and sustainable travel can be found on 'Smarter Travel'.
Submitting claims
It's your responsibility to provide a valid fuel VAT receipt in support of travel claims for petrol and diesel cars.
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 use a manual mileage claim form instead, make sure to attach a photo of the receipt with the form.
Electric vehicles are not included in this process. HMRC doesn't 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.