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Posted Wed, 06 Jul 2022 13:38:51 GMT by M Conn
Hi - Could someone please confirm if fuel is provided for private use on a company fuel card where this should appear on the P11D? Thanks
Posted Mon, 11 Jul 2022 10:53:20 GMT by HMRC Admin 17

If your employees are supplied with a Fuel Card, the full amount should be reported on the P11D at Section M.

This is because the Fuel Card is regarded as a Voucher and is therefore covered by different Legislation.

The Employee can claim Tax Relief (Mileage Allowance Relief - MAR), if they have kept Business Mileage Records.
NIC Legislation is different to Tax in this instance –

For NIC you need to calculate the Business Mileage cost and subtract this from the Credit Card Bill for Fuel, t
he balance should be put through Payroll for Class 1 NIC only.

Thank you.

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