UK policy comparison
AMAP vs Employer Reimbursement
Understand the gap between HMRC approved mileage amounts and what an employer actually reimburses.
Comparison by MileagePilotUpdated Oct 14, 2026
Where each side fits
What HMRC AMAP tells you
AMAP approved amount- 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- 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
| Dimension | AMAP approved amount | Employer reimbursement |
|---|---|---|
| Role in the workflow | Published benchmark for the journey | Actual company payment outcome |
| Use in relief analysis | Sets the ceiling for the approved amount | Determines whether a shortfall exists |
| Source | HMRC mileage guidance | Employer policy or payroll records |
| Best next tool | Mileage calculator | 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.