Fuel Reimbursement. Is it best to use flat rates or the actual cost of fuel?
A huge number of variables affect fuel consumption, making it extremely rare for drivers to obtain exactly the same mpg, even from identical cars. So is it wise to set flat pence-per-mile rates for fuel expenses? Flat Rates are easy to work with. Most fleets that use them apply the Advisory Fuel Rates (AFRs) published by HMRC. Flat Rates don’t require you to capture fuel information (apart from receipts for reclaiming VAT if you don’t use