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Posted Thu, 06 Apr 2023 10:32:25 GMT by
My employer has provided me with a fuel card to use for BOTH business and personal mileage (note I will not be paying them back for the personal mileage therefore my personal mileage will be taxable), do I have to report this fuel card to HMRC or does my employer? Or do I need to wait until it shows up on my P11D form?
Posted Mon, 17 Apr 2023 08:16:50 GMT by HMRC Admin 19 Response
Hi,

Your employer will report this to HMRC after the year ends through the P11D.

If you wish to inform HMRC earlier than this you can do by contacting our Income Tax team.

Income Tax: general enquiries

Thank you.
Posted Tue, 09 Apr 2024 10:15:02 GMT by LMH26 Hilton
Hello, I have to report private fuel use on a P11D. Please can you advise what section this comes under?
Posted Fri, 19 Apr 2024 05:41:54 GMT by HMRC Admin 25 Response
Hi LMH26 Hilton,
Details on how to complete the P11D for fuel use can be found here:
Cars and car fuel
Thank you. 
 
Posted Wed, 19 Jun 2024 08:16:09 GMT by cpet7894
Hi, Can I check the treatment if I am using a personal car (not company) and I've been provided a fuel card for both business and personal miles, no personal miles are going to be repaid to the company. Is the benefit the P11d fuel benefit (same as if it was a company car) £27,800 x C02 % Could it be the cost incurred on the fuel card (reported as an "other item" on the P11d) Or should the treatment be something else? I've seen conflicting information so unsure what to do. Many Thanks
Posted Wed, 10 Jul 2024 09:35:35 GMT by HMRC Admin 25 Response
Hi cpet7894,
If a fuel card is provided,you are taxed on the whole amount charged to the card whether the fuel was for business or private use.
Relief for the costs of business travel is given by mileage allowance relief.
Please also see:
Claim tax relief for your job expenses
Thank you. 
Posted Wed, 10 Jul 2024 15:37:39 GMT by cpet7894
Thank you for the reply, but I'm still confused. Tax as P11d benefit or taxed as "additional salary" and so PAYE and NI apply?
Posted Tue, 23 Jul 2024 08:32:13 GMT by HMRC Admin 19 Response
Hi,

If your employer is putting this benefit through the payroll it will be subject to tax and National Insurance accordingly as pay. If it is put through on a P11D, this will impact your tax free amount, but this will also increase your tax and National Insurance.

You should consult with your employer on how this is being treated.

Thank you.

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