This is a potential banana skin, so check the rules carefully! Note first that HMRC assume that everyone uses their cars for business AND private purposes.
An employee uses their own car. As part of calculating their salary is an element for "oh, and we acknowlegde you will be using your own car so....". This is subjected to tax and NIC simply as pa
I have two scenarios and I am getting confused between the two as follows:
Can you claim back back the VAT on the fuel element of a mileage claim if the person billing you is not an employee i.e. a freelancer?
In a recent article the following statement was made regarding fuel receipts used to reclaim VAT:
In England & Wales a partnership is not a separate legal entity and cannot enter into contracts. In Scotland it is a legal entity and presumably can.
HMRC will review the Advisory Fuel Rate (AFR) schedule "shortly", with the new rates applicable for all business journeys on and after 1 March.
- HMRC set to review advisory fuel rates 5,443 3
- Claiming VAT on fuel costs - a Pre-Budget reminder! 1,816 2
- Can you claim back back the VAT on the fuel element of a mileage claim if the person billing you is not an employee? 1,762 2
- Is it a benefit-in-kind or is it salary? 1,553 3
- VAT receipts for car fuel 1,530 2