Company is giving two employess fuel cards to cover both business and private mileage. Employees will NOT be asked to reimburse the company for private fuel. Employees use their own vehicles.
Issues here as far as I can tell are:-
1. (easiest first) Fuel scale charge will apply for each car
2. Each employee will be taxed on the expenditure on the fuel card via section C of form P11d. I ASSUME IF THEY CAN SHOW THE BUSINESS / PRIVATE SPLIT THEN ONLY PRIVATE WILL BE DECLARED / TAXED AND I ASSUME IT WILL BE THE GROSS AMOUNT (ie including VAT)
3. Each employee will pay NI on the expenditure via the payroll. Again, I assume the amount to be added will be gross amount (ie including VAT) and I assume the procedure will be to added the fuel expenditure to the gross wage to calcualte the NI and then to deduct the same figure from the net wage as its already been "paid"
Am I correct?