Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
You should agree with employers and employees at a local level the most appropriate basis for their particular circumstances.
Whatever basis is adopted, employers should keep sufficient records to justify the average figures. The nature and extent of the record keeping should be agreed at the start of the administrative arrangement.
It is probable that the quarterly P46 (Car) returns will not be appropriate in these cases.
Whichever method is used, employees who are asked to make a tax return will be expected to give the same figure as that returned by the employer. Where the employer and employee cannot agree it will be necessary to calculate the benefit on the statutory basis.
See EIM23775 for more about claims to special treatment.
2009/10 and later years