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Posted Sun, 20 Feb 2022 18:13:22 GMT by Ant
I have an electric company car. I use this for business and personal mileage. I charge this at home, and also at public charging points. My company does not have charging points at work. Due to the current energy costs, the 5p advisory rate does not cover my charging costs. Realistically this is more like 10-13p per mile. I use an app which logs my journeys and the energy used for these, as well as my charging sessions and costs. Rather than claiming the 5p advisory rate via my employer, am I able to claim the actual per mileage cost of charging for my business mileage from HMRC? Or, if I need to claim the 5p per mile from my employer, am I able to claim the difference between this and my actual cost per mile for business mileage from HMRC, as I can demonstrate this is significantly higher than 5p? If I am able to claim, would I need to register for Self Assessment in order to do this?
Posted Mon, 21 Feb 2022 14:42:13 GMT by HMRC Admin 17

If you believe that you are entitled to more than the 5p per mile as outlined here :

Advisory fuel rates

then you would need to complete a P87 with a breakdown of actual costs to then claim the actual costs.

If this amount is going to be over £2500 then you will need to make the claim through self assessment  :

Claim Income Tax relief for your employment expenses (P87)  and  :

Self Assessment tax returns  .

Thank you.

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