What are Approved Mileage Allowance Payments (AMAP)?
The HM Revenue & Customs allows your employer to pay you up to a certain level of business mileage reimbursement tax free. These rates, are known as the Approved Mileage Allowance Payments (AMAP), (formerly called the Fixed Profit Car Scheme). If your employer pays you less than these rates, you can claim Mileage Allowance Relief (MAR) on the difference at your marginal rate of tax.