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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM06052 - Class 1 NICs: Expenses and allowances: Fuel: Methods of provision

The most common methods of paying, reimbursing or providing fuel to an employee are:

  • reimbursement of fuel bills, see NIM06053
  • cash allowances, see NIM06053
  • meeting the cost of fuel purchased by the employee using a credit card, see NIM06053
  • round sum allowances, see NIM06160
  • mileage allowances, see NIM05700
  • non-cash vouchers redeemable for petrol only, see NIM06053
  • the use of fuel agency cards, see NIM06053
  • the use of an employer’s garage account, see NIM06053
  • direct supply from an employer’s own fuel pump, see NIM06053