On 30 Jan 2008 21:36:29 GMT, Bob Eager wrote:

Cite from the HMR&C website please.

http://www.hmrc.gov.uk/manuals/eimanual/EIM31240.htm

(my employer uses this as a base for payment)

As already been said that is for employees etc. Also note the date, yes it
does say "any changes will be included as they occur." but the HMR&C site
is pretty awful as far as maintenace is concerned. There is an lot of
historical information that is still being presented as it was when new
and current.

I had a fairly hefty dig about last month and could only find references
to mileage rates and scale rates for meals etc being "reasonable", so if
your work required lots of off road stuff in a 4x4 they would allow a
higher mileage rate. Several places very carefully did not give any
guidance as any rate, low or high.

I think the distinction between an "employee" and "self-employed/sole
trader" makes a difference. Along with who (in the legal sense) owns the
vechicle and pays for its mainentance, insurance etc.

--
Cheers
Dave.