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HMRC internal manual

Employment Income Manual

Car and van benefit: pooled cars and vans: employee carrying secret documents

You may meet rare instances in which it is claimed that a chauffeur-driven car should count, or continue to count, as a pooled car where:

  • private use is wholly or mainly limited to carrying employees between their permanent workplace and their homes or railway terminus and
  • the employees carry secret, classified or confidential papers on which they will be working, or to which they might need to refer, during the course of the journey.

Journeys like this will usually bring the pooled status of a vehicle into doubt because they are generally private use without being merely incidental to any business use. Statement of Practice 2/96 explains our view that carrying confidential papers and working in a chauffeur-driven vehicle on a private journey does not prevent pool vehicle status being lost.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)