I am currently on a car allowance from my company and I have bought a vehicle on a personal contract purchase (PCP). What fuel allowance should I be claiming for business miles? HMRC’s website is unclear. 

Arthur Weller replies:  

A company car allowance is a sum of money added to the employee's annual salary to allow them to purchase or lease a vehicle. A PCP is a form of leasing a car whereby the individual: (a) pays an initial deposit; (b) then pays a fixed monthly payment for the period of the contract (usually between 24 and 48 months), and (c) at the end of the contract can give back the car or buy it. Since you are essentially using your own car for business mileage, the 45p/25p rules apply - see HMRC’s guidance.