How to Stay Safe from HMRC
27 December 18 | By: Jas Jhooty
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The latest rates can be found here
These rates can be used to negate the car fuel scale charge applicable to a company car by deducting private mileage reimbursements (at the appropriate rate) from an employee who is provided with a fuel card.
Alternatively where an employee has not been provided with a fuel card for their company car, business mileage reimbursements can be made up to these amounts.
Please note that employees cannot claim tax relief on the difference between the appropriate rate and the lower rate that their employer chooses to pay them. This differs from the situation relating to Approved Mileage Allowance Payments made to drivers of privately owned cars who can claim tax relief on the difference between the AMAP rate and what their employer has reimbursed them for business mileage.