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Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Tax and reporting rules for employers providing company cars, including fuel
As an employer providing company cars and fuel to your employees, you have…
You must report the car or fuel to HM Revenue and Customs (HMRC) if they…
If the cars you provide are not exempt, you must report them to HM Revenue…
You can work out the value of cars and fuel using online tools from HM…
The following guidance contains more detailed information: car benefit…
Use form P11D WS2 and P11D WS2b if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out how to apply VAT if you're in the taxi and private hire car trade.
Find out if simplified expenses suits your business. Compare what expenses you can claim using simplified expenses with what you can claim by working out the actual costs.
Find out how to fill in your VAT return, about using VAT accounting schemes and how to submit your return electronically.
Find out about the calculation of the company car benefit charge.
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC
You must declare £10,000 or more in cash, or the equivalent in another currency, if you take it between Great Britain and any other country.
If you sell second-hand vehicles, find out how to use a margin scheme to account for VAT (VAT Notice 718/1).
How to report expenses and benefits you provide to employees or directors.
Small businesses can record income and expenses when money is actually paid rather than when they've invoiced or received
Your vehicle tax is cancelled and you get a refund for any full months of remaining tax when you tell DVLA you no longer have the vehicle or it's off the road
What you can do if your goods or vehicle are seized by Border Force or HM Revenue and Customs - get your things back or disagree with a customs seizure
You need to apply for a vehicle operator licence if you use a van or other light goods vehicle to transport goods in Europe.
Find out about tax and fuel benefit for company cars and vans.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
How to account for VAT on vehicles and fuel you use for your business.
Don’t include personal or financial information like your National Insurance number or credit card details.
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