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HMRC internal manual

Employment Income Manual

Car and van benefit: pooled cars and vans: periodic check of pooled car or van status

Where a car or van has been accepted as a pooled car or van its status should be checked periodically because the conditions in Sections 167(3) and 168(3) ITEPA 2003 must be satisfied each year. Intervals of three or four years will usually be appropriate for most employers.