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Posted Sun, 26 Jun 2022 08:46:59 GMT by jackynmalcolm Riches
Hi Can someone help? The rate is 5ppm but the actual cost is higher. I have an id4 77kw with a 324 “official range”, usually less but let’s take it as that as that figure which cannot be challenged. 324/77=4.2 miles per kWh. The electrical charge at home on a fixed rate until May 23, cheaper than paid for services is : 34.068ppkWh/4.2=8.111ppm. I have a recording charger but we have two electric cars so that cannot be used as fact. Can I claim in next years self assessment the 3.11 ppm that it cost me above the 5ppm I get reimbursed from my company? If so how? Thanks Malc
Posted Mon, 27 Jun 2022 09:58:59 GMT by Stephen McGarry
i'm pretty sure you can claim tax relief on this. However I've asked a similar question but mine is about how advisory this AFR is, and further, what is specifically meant by a "company car" - can I ask do you get provided a conmpany car, but it costs you nothing? (except BIK) In my situation I actually pay the car lease on my vehicle choice (less a small contribution/allowance) - of course it kind of feels like "my car" not a "company car" because I pay for it...
Posted Mon, 27 Jun 2022 10:47:51 GMT by jackynmalcolm Riches
Hi Stephen. To me the Company car is one provided free of charge to me and I pay BIK. If it’s your lease and nothing to do with the company then you can claim the 45p pm up to the mileage when it reduces, can’t remember the figure. Malc
Posted Wed, 29 Jun 2022 07:52:57 GMT by HMRC Admin 19

You can only claim the difference between the cost and the 5 pence per mile (ppm) if the employer reimburses you less than the 5ppm figure.

Further information for the rates are here:

Advisory fuel rates

Thank you.
Posted Wed, 29 Jun 2022 08:24:29 GMT by jackynmalcolm Riches
Thanks HMRC I get paid the 5ppm rate. The actual cost is higher. Can I claim that back and if so how? There must be a way. Thanks Malc
Posted Wed, 29 Jun 2022 08:29:09 GMT by jackynmalcolm Riches
Is it the P87? Malc
Posted Wed, 29 Jun 2022 16:44:40 GMT by HMRC Admin 10
If you complete a P87 and advise of the higher cost, compared to the amount that the employer has refunded we will review and advise if the claim can be accepted.
Posted Wed, 29 Jun 2022 17:00:25 GMT by jackynmalcolm Riches
Great, hopefully the above will be evidence enough, Just two questions 1. This is just a postal application? 2. Would you need a totally itemised breakdown of my work mileage or would a statement from the company confirming how many miles they have reimbursed me for, this will be quicker when the time comes. Thanks Malc
Posted Thu, 30 Jun 2022 14:00:52 GMT by HMRC Admin 26

You can complete a P87 by post or you can submit the online form without a statement from the company, and when the form is reviewed we would write to you if we require confirmation.

Claim Income Tax relief for your employment expenses (P87)

Thank you.
Posted Wed, 12 Oct 2022 10:06:12 GMT by Chris F
Hi, I'm considering using a claim via a P87 to recover the difference between the allowed 5ppm rate and the actual electricity cost, which is now considerably higher. Most of my EV charging is done from home, where it is impossible for me to demonstrate any sort of commercial receipt for the cost of the charge. I do have reports from my home charger which list the amounts of electricity and a calculated cost. Is this likely to be acceptable? If not, is there any guidance about what forms of document would be acceptable to support a claim? Thank you Chris
Posted Fri, 14 Oct 2022 13:01:39 GMT by HMRC Admin 19

You are correct, you would complete a P87 form to apply for this. We would not ask for you to send documents along with the claim, however you can send the document you describe if we ask for evidence after reviewing the claim.

Thank you.

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