Claiming VAT back on business miles

We are a VAT registered Ltd company using the standard VAT scheme.

Due to a temporary change in our type of work our business mile expense is now quite small. Rather than paying the directors business miles per calendar month (which is what I’ve done previously) is it ok to claim every six months and then claim back VAT element in that particular VAT return?



Hi Harvie,

Personally I can’t see an issue with calculating your input VAT every six months, if you currently report every 3 months then picking up the input VAT in the 6 month return is, in my eyes, not more than a ‘correction’.

There is a good article about VAT and business mileage at this link.

Following the examples on that page, I found that the only way in QF to reclaim the VAT element of business mileage was to manually adjust the VAT return.

Hope this helps !

Hi Darren

Thanks for your reply.

I have been using this VAT on Approved Mileage Claims / Advisory Fuel Rate as a template for VAT reclaim.