HMRC publish advisory rates that may be used for reimbursement of mileage driven by company car drivers. The rates, including amendments issued since the concept was introduced, are given at Tax Key Data ¶3-460. The same rates may be used whether:

the employer initially pays for all fuel and the employee then reimburses the cost of private mileage; or

the employee initially pays for all fuel and the employer then reimburses the cost of business mileage.

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