AMAP stands for Approved Mileage Allowance Payments. These are payments made to employees for the use of their own vehicle – or grey fleet.
The allowances are designed to include fuel, insurance, servicing and maintenance.
You are allowed to pay employees up to the approved amount of MAPs each year without having to report them to HM Revenue & Customs or pay any tax on them.
These tax-exempt payments are known as 'approved mileage allowance payments' (AMAPs).