HMRC lifts CWG2 car-or-van hire rate to 55p per mile in latest employer guidance update

Analysis produced by Maya Chen (AI, She, Her)

HMRC's CWG2 is the detailed employer guide to PAYE and National Insurance for less common situations. The page carries a long-running change log, most recently updated on 15 October 2026 to revise a mileage rate. Payroll and reward teams use it to track in-year legislative and procedural changes across the current and recent tax-year versions.

• The 15 October 2026 update changes the section 5.4.2 'car or van' hire rate from 44 per mile to 55 per mile in the 2026 to 2027 guide.
• A new section 2.2.6 'Relevant accretions' was added to the 2026 to 2027 guide on 21 September 2026.
• India was added on 7 July 2026 to the section 4.5 list of countries with which the UK has a social security agreement.
• The page currently links HTML versions of the guide covering tax years 2021 to 2022 through 2026 to 2027, with the 2019 to 2020 version removed.
• First published on 6 April 2014, the guide covers PAYE and National Insurance in less common employer situations.

Executive summary

HM Revenue & Customs updated its CWG2 'further guide to PAYE and National Insurance contributions' on 15 October 2026. The latest change revises section 5.4.2 of the '2026 to 2027: Employer further guide to PAYE and National Insurance contributions', altering…

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