Own vehicle for freelance work - how to declare milage paid by company

Hi! Over the last year I have used my own vehicle for various freelance contracts (under 10,000 miles) - I have been paid milage by the companies at a rate of 25p per mile (less that the allowable taxable rate of 45p per mile). How do I put this in my return? Do I put the 25p per mile payment to me as income and then expense at 25p per mile? Or expense at 45p per mile? Thanks

Hi,

You will show the 25p received as a benefit from your employer and then claim the 45p as an expense.

Thank you.