Since its inception we have operated this system when recording our business mileage.
However despite extensive training on the subject, many of our employees still do not understand the principles; which can vary dependent on the details of the journey claimed.
This lack of knowledge frequently results in mileage forms being returned to the employee, for correction; which in administration and processing time, is clearly inefficient, and a waste of money and resources.

Does anyone use an alternative system?
My preferred option is that if you travelled from home to a temporary base, you could only claim the mileage that was over and above your normal home to work mileage. In my opinion, this is a much simpler system; that is both clear and easily understood.

Despite seeking guidance from HMRC, no assistance has been forthcoming.