The Advisory Fuel Rates (AFR) for company car users have been updated for the period 1 March 2018 to 31 May 2018. The guidance provides information on when you can use AFRs, and how they’re calculated.
To reflect the changes to AFRs, HMRC has updated its wider rates and thresholds for employers: 2018 to 2019 guidance.
Employers should use these rates and thresholds when operating their payroll or providing expenses and benefits to employees.