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It is per tax year, so the "clock" resets on 6th April each year.
Remember that if you have changed employments (not contracts) in the tax year you can claim 10,000 for each employment at 45p.
A common example might be if you had been with an umbrella company and then started your own limited company, you could claim another 10,000 miles at the higher rate, even if you had already done so with the umbrella company.
I hope this helps.
Alan
And its 25p thereafter! and 5p for every passenger!
It is per tax year, so the "clock" resets on 6th April each year.
Remember that if you have changed employments (not contracts) in the tax year you can claim 10,000 for each employment at 45p.
A common example might be if you had been with an umbrella company and then started your own limited company, you could claim another 10,000 miles at the higher rate, even if you had already done so with the umbrella company.
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