If you've done any duty mileage that you've claimed back on JPA, you can claim back part of it as Tiger_mate explains. I've just done this on the SA form for the 12-13 tax year; it's not much but having been caught on the Child Benefit rule change, every little helps. It's not obvious where this this goes on the form but speaking to HMRC it can be done and goes in Section 4.
The other thing to note is that you can claim this back for up to 4 years in arrears, so if you have journeys going back to 2009 (as I did) you'll need to get it claimed before 31 Jan 14. Go and see the JPA Audit Clerk and ask for a JPA printout of all your claimed journeys, then you'll need to write a letter to HMRC saying the following:
Dear Sir/Madam,
I wish to claim overpayment relief under schedule 1AB of the Taxes Management Act 1970 for the business mileage that I did from 2009 onwards, as detailed below. For your information, my employer is the Royal Air Force and my NI number is ******. I have enclosed proof of the journeys made as printouts from the RAF ***** Claim/Audit Cell and I confirm that I have not claimed tax relief for the years detailed.
Tax Year 20** – **
X miles @ £0.25 per mile = £A
X miles @ £0.45 per mile = £B
Difference B - A = £C
C x 40% = £D
yours faithfully
Bloggs
Note that the HMRC rates for 2009-10 and 2010-11 are 40p per mile and for 2011-12 onwards are 45p per mile. Usual caveats apply with this, the person I spoke to at HMRC quick fired this info to me and as I only submitted it yesterday I have no proof it actually works!
Last edited by skaterboi; 15th Jan 2014 at 07:40.