Company has a van on contract hire [operating lease]. Can director put through all diesel receipts or does he have to charge business mile using AMAP. If he chooses the former could HMRC question if all diesel costs are actually purely business?
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It doesnt matter
This is a company van.
All business fuel costs are allowable.
All private fuel costs are also an allowable deduction for the company but:
a) the director gets hit with a van benefit of £3,000
b) he also gets hit with a fuel benefit of £564
So basically your options are:
a) You claim all fuel receipts, stating that they are all business related (other than the permitted non-business journeys) - no van or fuel benefit for the director
b) You claim all fuel receipts, accepting that some of them relate to private mileage, the director takes the hit for the van and fuel benefit.