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Posted Fri, 13 Jan 2023 11:46:43 GMT by Phil Cecchini
Hello, I have been using my car (paid car allowance through PAYE) and now I am intending to re-enter the company car scheme. My employer is considering not issuing a fuel card for company car (with payment for personal miles) and using the pay and claim for fuel as I have been doing since I opted for the car allowance 5 years ago due to changing to plug in hybrid. My question is, I am intending to select a petrol plug in hybrid and will have a charger at home, the info on HMRC website says that I can claim tax relief on the difference between the amount paid to me and the 45/25 allowed rates (as I have done for last 5 years). Looking here ( it says that I have to keep records of the actual spend of the fuel? Using a company car for business You can claim tax relief on the money you’ve spent on fuel and electricity, for business trips in your company car. Keep records to show the actual cost of the fuel. Do I just do the same as now (claim difference between actual payment for miles driven and the 45/25 approved rate) or is there something different for using a company car (with BIK on P11D) and paying for business fuel, then claiming mileage back? I am on self assessment due to the tax relief claim with my personal car, I assume that would stay the same, just the extra BIK liability added due to the car being supplied by company. Thanks
Posted Tue, 17 Jan 2023 15:06:08 GMT by HMRC Admin 32

You can view the advisory fuel rate for company cars here:

Advisory fuel rates

Thank you.

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