Although HMRC give some fairly comprehensive guidance on this topic none of the examples, per usual, cover my particular scenario. Company provides employee with electric car (mixed use). There are charging points at work, which is all well and good, but sometimes the employee needs to pay for charging at remoter locations, using the company credit card for payment. The closest scenario that HMRC discuss is employee charging at home and employer providing the electricity (no BIK etc). In this case, the charging is not at home but the real question is whether use of the company credit card amounts to the employer "providing" the electricity. Question is a short one - is there a charge (no pun intended) to income tax/NI?
All contributions welcome.