Business tax – guidance

CA33: Class 1A National Insurance contributions on car and fuel benefits

This publication was withdrawn on 6 April 2016

Please read 480: Expenses and benefits - a tax guide and CWG5: Class 1A National Insurance contributions on benefits in kind for further information on Class 1A National Insurance contributions on car and fuel benefits.

Manually calculate the taxable benefit of providing a car to your employees, or employees of another employer. Current and previous years.

Documents

2014 to 2015: Class 1A National Insurance contributions on car and fuel benefits

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2013 to 2014: Class 1A National Insurance contributions on Car and Fuel Benefits

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

You should read this booklet if you:

  • are an employer who provides cars to your employees
  • provide cars to employees of another employer