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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Car and van benefit: pooled cars and vans: difficult cases

Sections 167(1) and 168(1) ITEPA 2003

It is advisable for an Inspector to review any case where agreement cannot be reached with the employer or with any employee about whether or not a particular car or van is a pooled car or van. Note that there is nothing to prevent a single car or van from counting as a pooled car or van provided it meets all the relevant conditions.

Where you are not able to reach agreement or settlement with regard to a particular vehicle, the matter will need to be resolved under self assessment procedures.

This means that any litigation on a particular vehicle would relate to an individual employee (or to a number of individual employees), but the underlying question of whether or not that vehicle is pooled must still be determined with reference to that vehicle. In other words, it is not enough for a single employee to show that his or her personal use of the car falls within the terms of the pooled car tests. You (or the First-tier Tribunal) still need to know about the use of the car by all employees to whom it was made available in order to determine whether or not the five statutory tests outlined at EIM23450 are satisfied.