by Pavlos on Fri Jan 27, 2012 5:41 pm
You use box 17 on the Employment pages, page E1.
See the SA102 notes document, page EN6: http://www.hmrc.gov.uk/worksheets/sa102-notes.pdf
Essentially you need to calculate how the maximum tax relief due on all miles travelled, then deduct the total of all payments received in relation to mileage, and enter this amount.
Eg, you travelled 12,000 miles in the year, received 15p per mile, and a monthly allowance of £50.
Total allowance = (10,000 x 40p) + (2,000 x 25p) = £4,000 + £500 = £4,500
Total received = (12,000 x 15p) + (£50 x 12) = £1,800 + £600 = £2,400
Difference to be deducted as expenses = £4,500 - £2,400 = £2,100.
I'm not 100% sure this is accurate as I haven't done it for a while, but check out the help pages