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Posted Mon, 08 Aug 2022 10:41:35 GMT by Robert Fearnett
My company is moving to a fuel card for all company car fuel purchases. This means it will effectively pay for my private fuel up front but I will then pay this back by salary deduction at the end of every month. The company is asking for detailed records of every private journey. I am already keeping detailed records of every business journey and had assumed that the balance need not be detailed as it was the private element. The company is saying that HMRC require the private mileage journey details also. Is this correct? What actual details do HMRC require please?
Posted Tue, 09 Aug 2022 08:24:37 GMT by HMRC Admin 17

Hi,
 
The guidance for Car fuel benefit can be found in the employment income manual at    EIM25500  . 

The guidance for no fuel for private use: making good car fuel provided for private use can be found at  EIM25650  .


Thank you.
Posted Tue, 09 Aug 2022 08:51:17 GMT by Robert Fearnett
Thanks for these references. They are useful. They state that I don't pay tax on the fuel purchased for private use if I reimburse my company, which I do via a salary deduction. What they don't cover is the details I must record so this is correctly managed. My company is asking for details of every private journey. Is this correct and necessary for HMRC records?
Posted Tue, 09 Aug 2022 12:47:52 GMT by HMRC Admin 17

Hi,
 
HMRC guidance does not specify the detail of the private mileage recorded. 

The guidance at section 151 & 152 ITEPA 2003 state that "So long as suitable measures are in place to administer this,
you can normally accept an employer’s statement:

that the employees are required to make good car fuel provided for private motoring and that they actually do so".

Thank you.
Posted Mon, 05 Sep 2022 10:39:34 GMT by Robert Fearnett
My company are still insisting that a daily private miles record is kept for all days the car does NOT make any business journeys. I am happy to keep details of all my business journeys of course so the business mileage is correctly recorded. Does HMRC require, or is there any legal reason for my company to insist, that I keep daily private mileage records?
Posted Wed, 07 Sep 2022 14:40:14 GMT by HMRC Admin 20
Hi Robert Fearnett,

If HMRC requested mileage details, it would be for periods when the vehicle was used. This may be part of how your employer records mileage details for their records.

Thank you.
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