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HMRC AER Compliance · UK fleets under 200 vehicles

Be HMRC AER-compliant in 72 hours.

Set, calculate and audit EV mileage reimbursements at 8p (home) and 14p (public) — as outlined in HMRC Advisory Fuel Rates (Sept 2025) and the HMRC Employer Bulletin (Oct 2025). Supported by AFP guidance, Fleet News coverage and BVRLA policy notes.

Most UK fleets are now non-compliant with HMRC’s EV mileage rates

Since 1 September 2025, HMRC requires split Advisory Electricity Rates (AER): 8 p/mile for home charging and 14 p/mile for public charging. Many employers still apply a single flat rate, creating reimbursement errors and non-compliance. HMRC now expects documented evidence that your reimbursement policy distinguishes between home and public charging.

  • HMRC AER compliance
  • EV mileage reimbursement policy
  • Company car payroll evidence

Achieve full AER compliance and HMRC-ready documentation in just three business days

Your EV Decision Compass AER Compliance Pack delivers a CFO-ready reimbursement framework tailored to your fleet size and charging behaviour. Delivered in three working days, it includes:

  • Fleet-specific reimbursement audit and HMRC compliance gap analysis
  • Custom AER model with verified inputs (8p / 14p split)
  • Formal compliance statement for payroll, audit, and HMRC inspection
  • Expert review call plus an implementation checklist

Reduce reimbursement overspend, eliminate HMRC risk, and protect your payroll

Most fleets cut reimbursement overspend by 10–15%, recover thousands of pounds per 100 vehicles, and gain a defensible, audit-proof EV reimbursement policy. You’ll walk away with:

  • A fully documented AER policy aligned with HMRC guidance
  • Fleet-level savings benchmarks
  • Ongoing access to the EVDC AER Calculator

Why it matters

Lower reimbursement costs & tighter control

Switching from a single flat rate to the official HMRC AER split (8 p/mile for home charging, 14 p/mile for public) aligns cost-per-mile with real energy use. Many fleets cut reimbursement overspend by 10–15 % while improving payroll fairness and transparency. (see industry coverage)

Payroll & audit readiness (HMRC evidence)

A documented EV mileage reimbursement policy that distinguishes between home and public charging gives payroll teams clear rules and provides HMRC-ready, audit-proof evidence for compliance reviews and internal audit. (see HMRC bulletin)

Faster processing, less admin

A standardised AER framework and calculator shorten approvals, reduce disputes, and speed up mileage reimbursement cycles — delivering cleaner data, fewer exceptions, and faster month-end close.

Driver trust & policy consistency

Clear 8p/14p rules improve driver understanding and ensure equal treatment across the fleet. Transparent policies reduce back-and-forth, protect employee relations, and build confidence in your reimbursement process. (see BVRLA note)

Data-led planning & measurable savings

Fleet-level benchmarks reveal where public charging costs exceed averages, where home or depot charging can expand, and how tariff optimisation turns compliance into measurable, ongoing savings.

Governance & risk reduction

Aligning your EV mileage policy with HMRC guidance strengthens corporate governance, reduces exposure to HMRC scrutiny, and provides board-level assurance on payroll and reimbursement controls.

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Evidence & Sources