Commentary

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Part V16 Forms and other HMRC material

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

RCB/11/12 VAT—Road Fuel Scale Charges (RFSCS) – legislating VAT Extra Statutory Concessions (ESCS) and possible claims for overpaid VAT

Revenue & Customs Brief, Issue 11. 25 April 2012

1. Introduction

HM Revenue & Customs (HMRC) operates a system of Road Fuel Scale Charges (RFSCs) to help businesses account for VAT when business road fuel is put to private use. This is a simplification measure that allows businesses to use a standardised scale charge to value private use fuel. Otherwise businesses would need to keep other records such as detailed records of private mileage.

Following the announcement in the Budget that the Government

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