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Introduction

An employer may provide a private fuel benefit in relation to a company van. This is where fuel is provided which is used for private mileage. For consideration of the tax consequences arising from the provision of a van benefit, please refer to the Company vans guidance note.

HMRC provides an Expenses and benefits from employment toolkit, which is a guide for employers and their advisers on the risks associated with end of year reporting and P11Ds. The toolkit is updated annually. Detailed guidance on each of the following sections to cover specific circumstances is available at Simon’s Taxes E4.630C and from HMRC at EIM22900 onwards.

As with any other kind of employment reward, if the fuel is provided by a third party rather than by the employer, it is worth considering whether the disguised remuneration provisions in ITEPA 2003, ss 554A–554Z21 (Pt 7A) apply, as those rules have priority over most of the other rules for taxing employment income. The rules are discussed in detail in the Disguised remuneration ― overview guidance