HMRC has removed the one-month notice period for Advisory Fuel Rates (AFR), which was introduced last year.

Every six months AFR are reviewed and new rates published, which are used by companies to reimburse company vehicle drivers who pay for fuel and then claim the cost back.

The next review is due at the end of the month and HMRC says they will come into force on December 1 rather than January 1.

Fleet News broke the story in August that HMRC was planning to drop the one-month notice period.

“After discussions with the relevant trade bodies, the month’s notice previously given will be withdrawn when the rates are next announced in late November 2009,” explained HMRC.

“Employers making or collecting payments at the superseded rate because they have not been able to change their systems in time should make or require a second payment in respect of the same period in order to apply the new rate from its effective date.”

The rates will be reviewed again in May 2010 and will come into force on June 1.

HMRC will may also change the rates if fuel prices fluctuate by 5% from the published rates if it believes the price change will be sustained.