HMRC has published advisory fuel rates in operation from 1 September 2012.

These rates apply to all journeys on or after 1 September 2012 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either. The new rates are available from the HMRC website www.hmrc.gov.uk.