Particulars Miles Rate Per Mile Amount
  Mileage allowance payments made to employee E1 29000   £ 13720.00
  Any amounts from which tax has been deducted E2     £ 223.00
  Total mileage allowance paid ( E1 minus E2 ) E3     £ 13497.00
  Approved Mileage Allowance Payment : Upto 10000 E4 10000 £ 0.40 £ 4000.00
  Approved Mileage Allowance Payment : Above 10000 E5 19000 £ 0.25 £ 4750.00
  Total Approved Mileage Allowance Payment ( E4 + E5 ) E6     £ 8750.00
  Total Cash Equivalent Amount / Mileage Allowance Relief
( E3 minus E6 ) E
    £ 4747.00