UK P11D Fuel Benefit - Making Good Private Use

[jgmking]

If an employee is expected to make good their private fuel usage but only does so for 3 months out of the 12 month period, can you input their car twice - once flagging all private fuel made good for 3 months and once where it isn't for 9 months? Therefore proportioning the private fuel charge they receive?

Or does the private fuel have to be made good for the whole year, end of story?

Thanks.

 

[Becky]

I'm afraid not - technically the full charge comes in to play if the employer has paid for even one private mile done by the employee during the tax year... to be fair, it would be a very mean inspector who would go that far, but according to the word of the law they have the power to.

Private mileage is one of HMRC's favourite areas to target during Employer Compliance Reviews, and depending on the amount of employees the potential charges can be huge if they discover a problem. It's always worth being extra careful when it comes to private mileage!