Mileage Allowance Payments (MAPs) are what you pay your employee for using their own vehicle for business journeys.
You’re allowed to pay your employee a certain amount of MAPs each year without having to report them to HMRC. This is called an ‘approved amount’.
Most people are familiar with the approved mileage rates of 45p for the first 10,000 miles then 25p per mile but can you claim 10,000 in multiple businesses? not if they are associated
ITEPA 2003, s230 (4)
(4)One employment is associated with another if—
(a)the employer is the same;
(b)the employers are partnerships or bodies and an individual or another partnership or body has control over both of them; or
(c)the employers are associated companies within the meaning of section 416 of ICTA.
For associated businesses its one lot of 10,000 over all the associated businesses