Steve,
You have misinterpreted my message completely and, I stand by my statement made earlier.
You are now saying that you have been taxed for getting over the HMRC mileage allowance for running your personal vehicle on behalf of your employer.
This is correct.
My last message does NOT relate to vehicle use payments made to employees in the way of expenses.
You are correct in stating that these are classed as personal income and taxable by HMRC if they are paid in excess of the values given by HMRC.
However, if your employer is private sector, i.e. a profit making company, and provides a vehicle for you to use wholly in the pursuance of your duties, then your employer is not paying you anything to be taxed on.
Even if you are allowed to use your vehicle for private use, then the "company car tax" situation will kick in, this has nothing to do with the charges your employer makes to their customers.
A private sector profit making company can then charge their paying customers whatever the market will stand in the way of vehicle running costs.
There is nothing in the earlier post with regard to the charge of £1.50 per mile being a payment in kind, an expenses payment, or even a charge for an employee running a private vehicle on behalf of their employer, which is where the HMRC threshold applies.
Personal taxation from HMRC does not enter into the situation unless it is a payment to an employee.
Between profit making companies it is simply a charge that is made and is treated the same as any other invoiced items, why can and should HMRC separate how a company makes its profit?
If the company makes a profit out of running its vehicles then that is good business, and may be used to offset losses, charges or costs elsewhere in the organisation.
The taxation of these funds is nothing to do with the employees of the company as they see none of this, it is merely a B2B transaction.
If you still feel I am wrong, please tell me as I need to tell my accountant to get in touch with you, as it seems he is wrong and he needs to tell all his clients so he needs to get the facts from you! ;)
There are also hundreds if not thousands of companies & accountants out there who are also unaware of the fact that they can only charge this value for running a vehicle else their employees will be taxed on any charges in excess of that value, even though the charges are nothing to do with the personal tax affairs of their employees and are not paid to their employees.
I have no personal tax liability from the 50p charged by my employer as none of it is paid to me in any way what so ever, so I fail to see how you can state that companies can be limited in their charges by HMRC.
As I have said, I agree with respect to the limits for payments to employees for use of their own vehicles are subject to HMRC limits, that is all.
Company to company the HMRC limits are irrelevant.
Also they only apply to cars, not commercial vehicles, we do not know from the OP if the face fit testing company is using a car.
What if they are running say a 16 tonne HGV with a lab in the back, samples, test equipment etc. for the analysis and the charges are to bring this to site?