Expenses and benefits: business travel mileage for employees' own vehicles
Passenger payments
If your employee carries another employee in their own car or van on a business journey, you can pay them passenger payments of up to 5p per mile tax-free.
You will not have to report this to HM Revenue and Customs (HMRC) or deduct and pay National Insurance on them either.
There바카라 사이트™s no equivalent to Mileage Allowance Relief (MAR) for passenger payments.