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Use the online service or postal form if you're an employer to tell HMRC you've provided or withdrawn a car for an employee's private use.


Notify using the online service (sign in using Government Gateway)

Notify using the postal form (P46(Car))


If you’re an employer tell HMRC you’ve provided or withdrawn car benefits for a director or an employee, you can either:

  • use PAYE online
  • use the online service
  • fill in the form on-screen, printing it off and posting it to HMRC

To notify online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you notify us.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To tell HMRC you’ll need to have your Unique Taxpayer Reference number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.

Euro standard 6d (also known as Real Driving Emissions 2 (RDE2)) compliant diesel cars for tax year 2019 to 2020.

To report a diesel company car which meets Euro standard 6 d select ‘Fuel Type F’.

For 2019 to 2020 information will be available from Driver Vehicle Licencing Agency (DVLA) to enable you to identify whether a car meets Euro standard 6d via their online Vehicle Enquiry Service for cars manufactured after September 2018. Similarly Euro standard 6d information is available on the form V5C for cars registered from 1 September 2018 onwards.

Before you start the postal form

If you’re using an older browser, for example 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 cannot 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.

Published 12 September 2014
Last updated 6 April 2019 + show all updates
  1. Car fuel type information and postal form updated for the 2019 to 2020 tax year.

  2. Rates, allowances and duties have been updated for the tax year 2018 to 2019 and updated with information for RDE2 (also known as Euro 6d) compliant diesel cars for tax year 2018 to 2019.

  3. A new version of the form is now available.

  4. An online service is now available.

  5. Added translation

  6. The 2015 to 2016 form has been added to this page.

  7. First published.