You don’t have to report or pay anything to HM Revenue and Customs (HMRC) if your van is used for business journeys or as a pool van.
Salary sacrifice arrangements
You do have to report vans or fuel if they’re part of a salary sacrifice arrangement.
Business journeys and commuting
A business journey is a trip:
- made as part of work (such as a service engineer travelling between appointments)
- to a temporary workplace
Vans used for ‘insignificant’ private journeys are exempt, for example making a slight detour to pick up a newspaper on the way to work.
You won’t need to report your van if it’s all of the following:
- available for use and used by more than 1 employee
- available to each employee because they need it to do their job
- not ordinarily used by 1 employee to the exclusion of others
- not normally kept at or near employees’ homes
- used only for business journeys - limited private use is allowed, but only if it’s incidental to a business journey, for example driving home to allow an early start the next morning