HMRC passenger payments
UK Passenger Payments (5p/mile)
Calculate the HMRC passenger payment add-on and review how it fits alongside AMAP reimbursement.
Passenger payment estimate
Business miles
Eligible passengers
Fixed rate
5p per passenger mile
Estimated passenger payment
£25.00
How the rate works
Passenger payments are a separate HMRC add-on to AMAP reimbursement and apply per qualifying passenger carried on a business journey.
The simple estimate is business miles multiplied by the number of eligible passengers, then multiplied by 5 pence.
Keep the same trip records you would use for AMAP claims, plus enough detail to show who the eligible passengers were.
Related links
Use the core UK tools when you need the full reimbursement estimate or the official AMAP context around the passenger add-on.