New advisory fuel rates
From 1 July, HM Revenue & Customs will automatically accept
that the mileage allowance (see table, right) paid by employers to
employees with company cars (for business mileage) or employees to
employers (for private mileage) will avoid a taxable benefit. As the
rates are advisory, it is open to employers to agree different rates
with HMRC if circumstances will justify them. Previous rates are in
brackets.
Debt collection via payroll
Clause 109 and Sch 58, Finance Bill 2009 will give HMRC the
power to collect tax and National Insurance Contribution debts of
up to £2,000 by a restriction to the PAYE code of employees.
Further PAYE regulations are needed to give effect to this power.
