New advisory fuel rates were brought into force on 1 June following the routine HM Revenue & Customs quarterly review. They are to be applied only when you either 

• reimburse employees for business travel in their company cars

or

• require employees to repay the cost of fuel used for private travel

‘Advisory Fuel Rates’ links to separate guidance sheets setting out the new AFRS, explaining when they can be used and how they are calculated. A fourth sheet sets out the AFRS that have applied from 1 September 2012 to 31 May 2017.