Form

PAYE: car and car fuel benefit (P11D WS2 and WS2b)

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.

Documents

P11D working sheet 2: car and car fuel benefit 2017 to 2018 (P11D WS2)

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P11D working sheet 2b: Car and car fuel benefit provided via optional remuneration arrangements 2017 to 2018 (P11D WS2b)

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Details

If you’re an employer, you can use form:

  • P11D WS2 worksheet to calculate the cash equivalent of car and fuel benefit you provide to an employee or director
  • P11D WS2b worksheet to calculate the cash equivalent of car and fuel benefit you provide via optional remuneration arrangements to an employee or director

You don’t have to use these forms, but you may find them useful.

Calculate tax on company cars
Guidance for employers who provide car and fuel benefit to employees.

Expenses and benefits for employers
Guidance for employers who provide expenses or benefits to employees or directors.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

490: Employee travel - a tax and National Insurance contributions guide
Guidance on the tax and National Insurance contributions treatment of business travel by employees.

CA33: Class 1A National Insurance contributions on car and fuel benefits
Guidance on how to manually calculate the taxable benefit of providing a car to your employees, or employees of another employer.

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. Form P11D working sheet 2 and working sheet 2b for tax year 2017 to 2018 has been added to this page and updated with information for RDE2 (also known as Euro 6d) compliant diesel cars for tax year 2018 to 2019.
  2. Form P11D WS2 for employers to work out the cash equivalent of providing car and fuel benefits to an employee for 2016 to 2017 has been published.
  3. Form P11D WS2 for employers to work out the cash equivalent of providing car and fuel benefits to an employee for 2015 to 2016 has been published.
  4. Form P11D WS2 for employers to work out the cash equivalent of providing car and fuel benefits to an employee for 2014 to 2015 has been published.
  5. First published.