Our client company recently had a PAYE inspection. An employee who uses his own car for business purposes has the fuel paid for with a company fuel card, and the employee is required to make good the cost of fuel for any private use. Detailed records have been kept and private mileage actually amounted to 2,276 miles over a three- and-a-half year period. The amount owed to the company over this period was therefore £227.60, calculated at 10p per mile.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.