Advisory fuel rates
HMRC has published the advisory fuel rates applying from 1 December 2025 for employees using a company car. The rates should be used where the employer reimburses employees for business travel in their company cars, or requires employees to repay the cost of fuel used for private travel.
Availability of HMRC services
A number of HMRC services will be out of action from 8am to 10pm on Sunday, 30 November 2025, including the agent services account. To find out which services are affected, visit HMRC service availability and issues - GOV.UK.
HMRC webinar: transfer of assets abroad
On 2 December 2025, HMRC will deliver a webinar on the transfer of assets abroad (ToAA) exemptions, commonly referred to as the “motive defence”. HMRC says that attendees should have a reasonable working knowledge of ToAA as HMRC will only cover the motive defence and not the conditions that must be present for a ToAA charge to arise.
Tax Faculty
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