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Use the online service or postal form if you're an employer to tell HMRC you've provided or withdrawn a car for an employee's private use.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If you’re an employer tell HM Revenue and Customs (HMRC) you’ve provided or withdrawn car benefits for a director or an employee, you can either: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. To notify 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.
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 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.