UK policy comparison

AMAP vs Employer Reimbursement

Understand the gap between HMRC approved mileage amounts and what an employer actually reimburses.

What HMRC AMAP tells you

- AMAP shows the approved benchmark amount for the miles and vehicle type.

- It is the baseline needed to judge whether relief may exist.

- It stays aligned to published HMRC mileage guidance.

- It helps normalize policy comparisons across employers.

What employer reimbursement tells you

- Employer reimbursement is the amount you were actually paid.

- It may match, exceed, or fall short of the approved amount.

- It is the operational input for expense claims and payroll.

- It is the figure that matters when estimating any shortfall for relief.

Comparison matrix

Role in the workflow

AMAP approved amount: Published benchmark for the journey

Employer reimbursement: Actual company payment outcome

Use in relief analysis

AMAP approved amount: Sets the ceiling for the approved amount

Employer reimbursement: Determines whether a shortfall exists

Source

AMAP approved amount: HMRC mileage guidance

Employer reimbursement: Employer policy or payroll records

Best next tool

AMAP approved amount: Mileage calculator

Employer reimbursement: Mileage allowance relief calculator

Decision checklist

- Do you know the correct vehicle type and tax year?

- Do you have the actual reimbursement rate or total from your employer?

- Are you comparing policy fairness or estimating a relief shortfall?

- Will the same analysis need to be explained to payroll or tax advisers later?

Next steps

Open the calculator, rate guide, or template that matches the side of the comparison you want to act on next.