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HMRC internal manual

Employment Income Manual

Car benefit: expense of a chauffeur

Part 3 Chapter 10 and Section 239(4) and (5) ITEPA 2003

The expense incurred by an employer, or another person acting on the employer’s behalf, in the provision of a chauffeur is included in the residual liability to charge imposed by Part 3 Chapter 10 ITEPA 2003. Section 239(5) ensures that it is not excluded from charge.

The cash equivalent of the benefit of the chauffeur is calculated in the same way as for other benefits in kind (see EIM21101 onwards).