HMRC has published revised advisory fuel rates to operate from 1 December 2013. These rates apply to all journeys on or after 1 December 2013 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. More information is available on www.hmrc.gov.uk.