The PCR and HtoD are different rates although at any one time they may be the same pence per mile
They are different because you can claim tax relief on 40p/m minus PCR whereas you cannot make such a claim for HtoD.
There is another gotcha as well.
Melchett lives 40 miles WEST of Melchett Field and commutes the 40 miles each way each day.
One day Melchett leaves Melchett Towers to visit HQ 30 miles WEST. From Melchett Field that is 70 miles but he can only claim the 30 miles.
The next week Melchett has to visit the higher HQ some 20 miles EAST of Melchett Field. What can Melchett claim now?
Can he claim 60 miles PCR each way or the normal 40 mile HtoD and 20 miles further at PCR?
Now it can get really interesting. Suppose the fastest journey is via the motorway and is 140 miles round trip but Handbrake House will only pay for the 120 miles.
Melchett can claim tax relief on 40p/m-PCR for the 120 miles AND 40p/p for the additional 20 miles. If the tax man asks for proof then Melchett will attatch the JPA print for the 120 and an autoroute print for the 140. Better he will have retained a fuel receipt from somewhere on the longer journey.
