HMRC has updated its Employment Income Manual to bring the guidance on charging electric company cars at home in line with the legislation.

Travelling to the workplace may now be unaffordable for some employees but employers who help by reimbursing travel expenses could be creating an extra tax burden for themselves and their employees.

When completing the annual expenses and benefits return (P11D) you need to know what company-provided vehicles each employee and director used in the tax year.

The fuel crisis last September has encouraged many people to consider buying an electric car.