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Posted Sat, 12 Feb 2022 15:23:23 GMT by Adam
Hi I use my own vehicle for business. My company provide a fuel card and then charge me 15p per mile currently for my personal miles. Can I claim tax relief on the miles I do for business? Currently do 12500 business miles and 5000 personal? Thanks
Posted Mon, 14 Feb 2022 11:11:14 GMT by HMRC Admin 17

Hi,
 
You can't claim for business miles if a fuel card is provided.

Thank you.
Posted Mon, 14 Feb 2022 11:47:02 GMT by Adam
Even if I pay for my own personal miles? What about the wear and tear element of my vehicle, can I claim tax relief on that?
Posted Tue, 15 Feb 2022 12:11:46 GMT by HMRC Admin 17

Hi,
 
You can claim using the approved rates here for the business miles, if the employer does not provide a Mileage Allowance.

I apologise I misread your original question.

See Link:

Claim tax relief for your job expenses   .

Thank you.
 
Posted Tue, 15 Feb 2022 19:48:39 GMT by Julia Stewart
Hello, We are a limited company and pay our employees mileage, 25p in the mile. We would like to increase it but can we get any tax relief or reimbursement for this? Thank you, 
Posted Tue, 12 Apr 2022 13:36:12 GMT by HMRC Admin 17

Hi,
 
Mileage rates are 45p up to 10,000 miles and 25p for mileage which exceeds 10,000 miles.

You must use these rates to calculate the approved amounts of payments to your employees.

If you make payments that exceed the approved amounts then you must:

• report the excess payments on form P11D

• add anything above the ‘approved amount’ to the employee’s pay, and deduct and pay tax as normal

Please see the guidance on the gov.uk website at:

Expenses and benefits: business travel mileage for employees' own vehicles   .

The company’s employee costs, which comprise the gross wages and employer’s NICs, are tax deductible
expenses for corporation tax purposes.

Thank you.
Posted Sun, 01 May 2022 08:50:41 GMT by Finnianlister
Hi, please can you clarify. You are saying you cannot claim for business miles done in your private vehicle from your employer if a fuel card is provided even if you keep an accurate log and repay your private mileage? How do we compensate for wear and tear maintenance and depreciation? Many thanks
Posted Thu, 05 May 2022 14:30:01 GMT by HMRC Admin 20
Hi Finnianlister,

This was the original answer to your question:  ""Mileage rates are 45p up to 10,000 miles and 25p for mileage which exceeds 10,000 miles".
You must use these rates to calculate the approved amounts of payments to your employees.
If you make payments that exceed the approved amounts then you must:
•    report the excess payments on form P11D
•    add anything above the ‘approved amount’ to the employee’s pay, and deduct and pay tax as normal
Please see the guidance on the gov.uk website at:

Expenses and benefits: business travel mileage for employees' own vehicles

The company’s employee costs, which comprise the gross wages and employer’s NICs, are tax deductible expenses for corporation tax purposes"".
   
The mileage rates that can be paid include allowances for wear and tear, maintenance and depreciation. 
If you pay above that rate, tax must be deducted and a P11D completed.  
If you don't pay the approved rates, then you must keep a record of business mileage and also apportion running costs according to the business/private use of the vehicle and report this on the P11D. 
The employee can claim expenses incurred wholly, exclusively and necessarily in the course of their duties.
For more information about PAYE requirements, please contact the PAYE team.  
Details are on the GOV.UK website.  The helpline is 0300 200 3200.

Thank you.
 
Posted Wed, 22 Jun 2022 16:45:58 GMT by Welshman
Can I get clarification for company car please. I have been provided a company car and a fuel card and I’m being charged the excess fuel costs over the 14p per mile. Even though I declare personal miles separately. Is this correct or am I being incorrectly charged?
Posted Fri, 24 Jun 2022 14:53:27 GMT by HMRC Admin 20
Hi Welshman,

Please see guidance here re fuel benefit charges:  
Taxable fuel provided for company cars and vans (480: Chapter 13)
Your employer will calculate the taxable benefit and forward to HMRC on a P11D form at the end of the tax year.

​​​​​​​Thank you.
Posted Thu, 30 Jun 2022 15:13:51 GMT by Richard Thorpe
Hi, I wanting clarification on what expenses I can claim for business miles. I own my own private car (I get paid a car allowance through my monthly salary from my employer) and along with that I am provided with a fuel card for purchasing all of my fuel with. I do not have to repay any of the costs of the fuel and as such this gets reported on my P11d as a taxable benefit. My question relates to business miles carried out in my car. I am under the impression that I can claim tax relief at the approved rates (45p/mile up to 10k miles, then 25p/mile after that) for all business miles I carry out in my car? And this is claimed through this link: https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work. Is my understanding correct? Thanks.
Posted Fri, 01 Jul 2022 12:42:57 GMT by HMRC Admin 19
Hi,

Yes, you are correct.

Thank you.
Posted Thu, 14 Jul 2022 21:57:20 GMT by Keith Williams
Hi please can I check if my thoughts are correct. I own an electric vehicle and my employer has asked me to travel to meetings Approx 100 miles away. When I have come to claim my mileage I have been told that I can only claim 5p per mile for a personal car. I was under the impression that it was 45p per mile under 10,000 miles whatever the fuel type for a personal car?
Posted Mon, 18 Jul 2022 13:23:45 GMT by HMRC Admin 17

Hi,
 
The 5p may be what your employer is allowing you to claim and you can then claim the difference from HMRC.

Guidance is available at :

Claim Income Tax relief for your employment expenses (P87)     .

Thank you.
Posted Sat, 22 Oct 2022 08:29:30 GMT by Carl Sansom
Hi Hope this is the right forum. I have a leased company van that is supplied with fuel card and I pay the tax for the right to use this van privately. All private mileage is charged back to me via a salary deduction. This year they have changed the charge twice from (pence per mile) 13ppm - 16ppm - 22–ppm without notice. They then a month after the last increase emailed to tell me my ppm had gone up to 22ppm and that on Feb next year they are going to add another surcharge of 10ppm for wear and tear on the vehicle taking the cost to 32ppm. Are they within their rights to put the costs up so high and are they allowed to charge wear and tear as a separate cost per mile. I understand fuel etc went up but they haven’t gone up over 250% which is close to how much the charge to me has gone up now.
Posted Wed, 26 Oct 2022 10:52:29 GMT by HMRC Admin 17

Hi,
 
When paying back for private use, you need to pay back at the AFR or higher otherwise a tax charge will be due for fuel benefit.

If the employer is charging you higher than the AFR, they need to explain to you why this is the case.

See link:

Advisory fuel rates     .

Thank you.

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