I've just taken on a client (Limited company) who took out 2 fuel cards earlier in the year. One was for the Director who has a company car and the other was for an employee who at the time was using his private vehicle for business. He has now got a company car but i'm unsure how to go about taxing the private fuel that was paid for using the fuel card for the 6 months he was using his own vehicle. He has kept no records of business/personal mileage. Can this go on the P11d or should it be taxed through the payroll? And is the full amount of fuel purchased, including VAT, taxed irrespective of business use?
