Business tax – form

PAYE: car provided to employee for private use (P46(Car))

Use the online service or postal form if you're an employer to tell HMRC you've provided or withdrawn a car for an employee's private use.



If you’re an employer tell HM Revenue and Customs (HMRC) you’ve provided or withdrawn car benefits for a director or an employee, you can either:

  • use PAYE online
  • use the online service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, printing it off and posting it to HMRC

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Before you start the postal form

If you’re using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You can’t save a partly completed form so you should gather all your information together before you begin to fill it in.

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