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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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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.