For employees who use a company car, HMRC set out advisory fuel rates so that employers can reimburse for business travel. If the mileage rate paid is no higher than the advisory fuel rate, there is no taxable profit and no Class 1A National Insurance to pay.

HMRC review these fuel rates quarterly on:
· 1 March
· 1 June
· 1 September
· 1 December

It is important to keep up to date with the advisory fuel rates if you are reimbursing your employees for business mileage when using a company car, and it may be a good idea for employers to create a diary reminder to check these rates each quarter they are reviewed.