Guanajuato → Guanajuato · Autopista 45D Salamanca-Querétaro
Wrapping up the trip, the homebound leg from Salamanca, Guanajuato, back to León, Guanajuato, layers another 99 km (62 miles) onto the odometer along Autopista 45D Salamanca-Querétaro and tacks on roughly 1h 6m to the cumulative day. Drivers leaving Salamanca, the sede de la refinería Ing. Antonio M. Amor de Pemex, usually pull into León, the capital del calzado y mayor ciudad de Guanajuato, with an empty calendar but an inbox of paperwork — toll receipts, fuel invoices, visit reports, and meeting minutes all need to be tagged inside the cab before they get tangled with other paper stacks at the office. Average fuel spend on the return holds near MXN 200.86 for the 8.3 liters (2.2 gallons) burned. Mileage reimbursement for the homeward stretch totals MXN 643.50 at the MXN 6.50/km benchmark. Use the Clara generator to emit a single PDF combining the outbound and return legs with a QR validation code: corporate finance processes the batch within two business days. For the UK professional driving the 99 km (62 mi) between Salamanca and León, reimbursement of MXN 643.50 fits the subsistence allowance regime when paid at or below HMRC AMAP rates of 45p per mile for the first 10,000 business miles in the tax year. UK firms reimburse at HMRC AMAP rates (45p / 25p per mile) so the payment stays free of PAYE and NIC under approved mileage allowance payments rules. Retain a VAT receipt accepted by HMRC for input-tax recovery from the BEIS-tracked forecourt network forecourt used to refuel; His Majesty's Revenue and Customs (HMRC) compliance officers cross-reference fuel VAT receipts with the P11D return when reimbursement exceeds the approved rate. Excess paid above AMAP on the Salamanca→León run must be reported via PAYE settlement agreement or it becomes a benefit-in-kind on the employee's tax code.