Car benefit: meaning of car: submissions to PAYE Technical
Section 115(1) ITEPA 2003
Make a report to Employment Income Technical:
- before you accept a claim that any outwardly conventional car should not be regarded as a car for the purpose of the car and car fuel scale charges
- in any other case of doubt or difficulty, but in particular when you anticipate that a taxpayer may appeal to the First-tier Tribunal.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Before contacting Employment Income Technical, please ensure that you have full details of:
- the vehicle
- the model
- if it is a double cab pick-up and you are still unsure about its status after reading EIM23150, its gross vehicle weight/design weight and its unoccupied kerb weight
- details of any changes to the standard specification.