Business tax – form

PAYE: car and car fuel benefit (P11D WS2)

Use form P11D WS2 if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.

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If you’re an employer, you can use the P11D WS2 worksheet to calculate the cash equivalent of car and fuel benefit you provide to an employee or director who earns £8,500 or more in a year.

You don’t have to use this form, but you may find it a 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.