I am an employee and have used my own car for work for the last three years. I have records for the last 18 months. How do I go about claiming my mileage allowance? 

Arthur Weller replies  

HMRC’s Employment Income Manual (at EIM31350) states that where no approved mileage allowance payments (AMAPs) are made, the employee can claim mileage allowance relief (MAR) (see EIM31330 onwards). This can be claimed in box 17 (employment expenses section) of the second page of the SA102 Employment pages. However, claiming MAR for a previous year is not straightforward; see EIM31200 for record-keeping requirements.