Category: Fuel

Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028

As part of the Budget 2026 announcements, the government is increasing the van benefit charge and the car and van fuel benefit charges in line with the  September 2026 Consumer Prices Index (CPI). The original announcement appears to have confused amounts between the different charges. PAYadvice.UK have reviewed and amended to what is more likely … Continue reading Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028 →

Mileage rates increase for 3 million workers

The Chancellor of the exchequer, John Healey, as part of ‘Everyday fixes to ease household costs’ as part of a package to tackle costs people face every day, supporting people who rely on their cars for work has announced an increase to the own car business use rates prior to his Autumn Budget 2026. Making … Continue reading Mileage rates increase for 3 million workers →

Employer Bulletin: October 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.  The October 2026 edition of Employer Bulletin includes articles on:  PAYE Payrolling … Continue reading Employer Bulletin: October 2026 →

Employer Bulletin: August 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.  The August 2026 edition of Employer Bulletin includes articles on:  PAYE Tax … Continue reading Employer Bulletin: August 2026 →

Payrolling Benefits and registration

Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars and Fuel Medical benefits Vans and Fuel It is important that employers start planning on both the payroll implementation aspects and how they will obtain and apply the required benefit data from their benefit providers. … Continue reading Payrolling Benefits and registration →

Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items

The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the evening of Friday 31st July 2026. 31st July 2026 update: The default operation of mandatory payrolling Benefits in kind that come under mandatory payrolling from April 2027 have been listed. Reporting requirements The guidance has … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items →

Get ready to pay Class 1A for benefits

It’s that time of year to get ready to pay the Class 1A 15% charge on benefits for the 2025/2026 tax year Class 1A on benefits is not currently part of the payroll operation of PAYE. The realtime payroll related Class 1A capabilities currently present relate only to termination payments and sporting testimonials. P11D(b) Employers … Continue reading Get ready to pay Class 1A for benefits →

Employer Bulletin: June 2026

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.  Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The June 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: June 2026 →

Payrolling Benefits April 2027 phasing (MPBiKs)

The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and a further phase in April 2028. Originally it had been proposed to mandate the payrolling of all benefits in kind excepting accommodation and loans, from April 2026. This was then delayed until April 2027. This … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs) →

Payrolling 2027 (MPBiKs) – mandatory items confirmed

Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to their original Payrolling mandation (MPBiKS) by phasing its introduction. So what does that mean for April 2027 preparation. It has been confirmed that mandatory Payrolling of benefits and introduction of Class 1A applies to: Company … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed →

Get ready for your 2027 (MPBiKs) Payrolling project

HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory Payrolling Benefits in Kind (MPBiKs). They had already issued two sets of draft documents with more information issued on Monday 15th June 2026 proposing a new phased approach for April 2027 and a further phase … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project →

Fuel margins remain “persistently high”

Competition and Markets Authority (CMA) publishes latest report analysing competition in the road fuel market and the factors influencing prices paid by drivers. New analysis shows fuel retailer operating costs do not explain why fuel margins remain at persistently high levels  Fuel finder set to launch next year [2026] to help drivers get the cheapest prices and boost competition in the sector  CMA publishes enforcement guidance setting out what happens if … Continue reading Fuel margins remain “persistently high” →

Electric vehicle (EV) charging at home to be easier

Reforms to open up affordable home charging to thousands more households new proposed planning reforms to cut red tape giving renters and motorists without driveways greater access to cheaper charging at home   residents could save up to £250 on application fees with wider proposals to help renters and leaseholders install chargers   more households … Continue reading Electric vehicle (EV) charging at home to be easier →

Drivers still paying too much for road fuel

The Competition and Markets Authority (CMA) has published 26th July 2024 an update on the widespread action it is taking to ensure that people can get the best possible choices and prices in the face of ongoing cost of living pressures. New analysis highlights how the cost to drivers of weakened competition in the fuel sector … Continue reading Drivers still paying too much for road fuel →

Claim NIC rebates on relevant mileage

Impact of recent Upper Tribunal decision on National Insurance contributions When employees use their own car for work, relief from income tax and an equivalent disregard from Class 1 National Insurance contributions can be due based on business miles driven. For National Insurance, payments made in respect of the use of the vehicle must be … Continue reading Claim NIC rebates on relevant mileage →

2024-2025: Car and van fuel benefit charges

Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used for personal journeys. The Van Fuel Benefit Charge applies where fuel is provided by the employer to cover private use. Company car fuel benefit A director or employee who is provided with a Company Car … Continue reading 2024-2025: Car and van fuel benefit charges →

Relevant motoring expenditure and National Insurance

As part of the HMRC agent update 114, information has been shared on the reclaiming of NI following the Upper Tribunal ruling, When employees use their own car for work, relief from income tax and an equivalent disregard from Class 1 National Insurance contributions can be due based on business miles driven. For National Insurance, … Continue reading Relevant motoring expenditure and National Insurance →

Home and company EV charging – HMRC view change

HMRC has published amended guidance in the Employment Income Manual (EIM23900) and introduced new guidance in the National Insurance Manual (NIM06440) about a change in home charging of electric vehicles. Section 239 of the Income Tax (Earning and Pensions) Act 2003 (ITEPA) provides exemption on payments and benefits provided in connection with company cars and vans. This exempts aspects … Continue reading Home and company EV charging – HMRC view change →

Residential charging of company electric vehicles – HMRC change of heart!

The HMRC has outlined a change in the October 2023 Employer Bulletin in relation to electric vehicles being charged at home with reimbursement claims. The bulletin confirms that HMRC has published amended guidance under EIM23900 about a change in interpretation regarding home charging of electric company cars. Section 239 ITEPA 2003 provides an exemption on … Continue reading Residential charging of company electric vehicles – HMRC change of heart! →

December 2022 Employer Bulletin

HMRC have published their December 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Your employees may be eligible for tax relief on their work related expenses Reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance Payrolling expenses and benefits for the 2023 to 2024 … Continue reading December 2022 Employer Bulletin →

Tax year 2023/2024: Car and van fuel benefit charge increased

HM Revenue and Customs have confirmed the decision to increase the Expenses and Benefits rates for tax year 2023/2024, effective from 6th April 2023. Van benefit and fuel benefit for cars and vans Van benefit charge and fuel benefit charges for cars and vans are to be uprated by the Consumer Price Index (with rounding) … Continue reading Tax year 2023/2024: Car and van fuel benefit charge increased →

SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79

Nick Day is joined on The Payroll Podcast by Simon Parsons M.Sc FCIPPdip MBCS, Director UK Compliance Strategies at SD Worx, Simon is a Specialist in UK tax and Social Insurance legislation and all things payroll software development, and also a fellow panellist on Payroll Question Time. SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79 … Continue reading SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79 →

Spring Statement 2022

Dear PAYadvice.UK, The Chancellor made his annual Spring Statement speech today where he set out the Government’s tax plan to support the UK economy, businesses and families in both the short and the medium term. Key measures the Chancellor announced as part of the plan include: •an increase to the National Insurance Primary Threshold for … Continue reading Spring Statement 2022 →

Van benefit charge and fuel benefit charges for cars and vans from 6 April 2022

As part of the Autumn Budget 2021, the following has been announced: Who is affected? Employers and employees: where employers provide employees with company vans available for private use, or provide fuel for private mileage in company cars and vans. Approximately 150,000 individuals are likely to be affected by the increase in the car and … Continue reading Van benefit charge and fuel benefit charges for cars and vans from 6 April 2022 →

Start preparing now for Payrolling benefits 2022/2023

HMRC is encouraging employers to consider payrolling the expenses and benefits they pay to staff. The advantages of payrolling expenses and benefits are that employers will no longer need to submit multiple P11Ds, and employees will be more likely to pay the correct tax due on their benefits during the tax year. Employers still need … Continue reading Start preparing now for Payrolling benefits 2022/2023 →

HMRC April 2021 Employer Bulletin

HMRC have issued the April 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on COVID-19 updates and information:Coronavirus Job Retention SchemeVAT deferral new payment schemeNew one-off payment of £500 to support working households receiving tax creditsExtension of filing dates for internationally mobile … Continue reading HMRC April 2021 Employer Bulletin →

Draft P11D and working sheets published for software developers

HM Revenue and Customs (HMRC) have provided the final versions of P11D and P11D Working Sheets for tax year 2020 to 2021. They are only to be used by software developers to assist with development of their payroll software. PAYE draft forms: P11D and P11D Working Sheets (2020 to 2021) Documents P11D Expenses and benefits … Continue reading Draft P11D and working sheets published for software developers →

Support for small businesses, landlords and leaseholders: government charges up the electric vehicle revolution with £50 million boost

Government announces financial boost to encourage electric vehicle use and launches consultation on improving the charging experience. electric vehicle charging schemes to be opened to small business, leaseholders and those in rented accommodation to accelerate electric vehicle (EV) uptakeworth up to £50 million, the updated schemes will also boost rural areas and the charity sector, … Continue reading Support for small businesses, landlords and leaseholders: government charges up the electric vehicle revolution with £50 million boost →

February 2021 Employer Bulletin published

HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll professionals in obtaining vital information and guidance. There are a plethora of important topics: Coronavirus Job Retention SchemeVAT deferral new payment scheme – opt-in from the end of February 2021VAT reverse charge for construction and … Continue reading February 2021 Employer Bulletin published →

The Van Benefit and Car and Van Fuel Benefit Order 2021

HM Treasury have issued the following statement to enable payroll software and employers to prepare for the new tax year commencing 6th April 2021. Statement 4th February 2021 Kemi Badenoch MP Exchequer Secretary (HM Treasury): The van benefit charge and fuel benefit charges for cars and vans will be uprated by the Consumer Price Index … Continue reading The Van Benefit and Car and Van Fuel Benefit Order 2021 →