D. Car Allowances
Q4.1 Can churches reimburse ministers for mileage?
A. Yes, using HMRC’s Approved Mileage Allowance Payments (AMAP):
- 45p per mile (first 10,000 miles)
- 25p per mile (thereafter)
Records must include date, locations, journey purpose, and mileage.
More info: HMRC Advisory Fuel Rates
