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Use the online service or postal form if you're an employer to tell HMRC you've provided or withdrawn a car for an employee's private use.
Ref: P46(Car) https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_A/1.0/P46(Car)_20178&template=P46(Car).xdp
If you’re an employer tell HM Revenue and Customs (HMRC) you’ve provided or withdrawn car benefits for a director or an employee, you can either: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
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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.
Related forms and guidance
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
Updated: 6 April 2016
- A new version of the form is now available.
- An online service is now available.
- Added translation
- The 2015 to 2016 form has been added to this page.
- First published.