Self Assessment Q&A on 5th January » Directors personal car and business mileage » Go to message
Hi there. Depending on the circumstances. If someone were to receive a benefit from their company to cover travel costs this amount would be taxable and would therefore be submitted on the tax return under benefits from said employer. On the other hand if nothing or only part of their mileage is covered by their employer they can claim all of or the remainder of the expenses under the expenses section of the employment.

More information can be found here: https://www.gov.uk/expenses-and-benefits-business-travel-mileage