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HMRC internal manual

Employment Income Manual

Car and van benefit: pooled cars and vans: use of pooled cars by chauffeurs

A chauffeur who is normally employed to drive pooled cars is often obliged to take a pooled car home overnight. Although the travel between the chauffeur’s permanent workplace and home counts as private use you should not regard this as disqualifying the car from being treated as a pooled car.

Similarly the fact that the car is kept overnight at or near the chauffeur’s home need not be regarded as disqualifying it from ranking as a pooled car.

However, if the chauffeur is permitted to use the car privately at weekends or for holidays at any time during the tax year, the car will cease to qualify as a pooled car.