Three Checks for a Clear Company EV Reimbursement Process

Three checks for a clear company EV reimbursement process

A company EV reimbursement process can become unclear when the rate table, charging basis and approval trail live in separate documents. These three checks help Finance and Payroll identify the gaps.

HMRC's Advisory Electricity Rates from 1 September 2026 are:

• 7 p/mile for home charging

• 15 p/mile for public charging

  They are advisory rates for fully electric company cars only. Employee-owned vehicles, vans and hybrids use different rules. Employers can use their own rate where they can demonstrate the underlying fuel cost per mile.

1. Is the scope explicit?

The written process should say which vehicles and journeys it covers. Fully electric company cars, employee-owned cars, vans and hybrids should not be grouped together under one rate rule without a documented basis.

2. Can Finance explain the rate decision?

The decision record should name the advisory rate or alternative rate selected, the effective date, the source and the evidence supporting any alternative. For mixed residential and public charging, HMRC allows a fair and reasonable apportionment.

3. Is there a control trail?

A reviewable process records the approval owner, claim fields, exception route and next rate-review date. This makes the decision easier to operate consistently; it does not represent HMRC approval.

Current source

HMRC's Advisory Fuel Rates guidance was updated on 21 August 2026. The 7p home and 15p public rates apply from 1 September 2026 and are unchanged from the preceding quarter.

Company EV Reimbursement Pack

The Company EV Reimbursement Pack turns one UK entity's current policy or informal rule, sample claims and approval process into:

• a scope and decision memo

• policy wording and rate logic

• payroll and expenses controls

• an exception framework

• driver communication

  It covers fully electric company cars only. Delivery is within three UK business days after complete inputs. Price: £990 ex VAT.

  Review the Company EV Reimbursement Pack

FAQ

Does the pack provide HMRC approval?

No. It provides a documented operating framework based on the employer's facts and selected rate method. It is not tax or legal advice.

Does it cover home and public charging?

Yes, for fully electric company cars. The pack documents the selected advisory-rate, alternative-rate or apportionment method.

Does it cover vans, hybrids or employee-owned vehicles?

No. Those categories need separate scoping.