Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
This page follows from Step 4, described at EIM23850.
STEP 5: Calculate the car benefit charge for the notional car in each group
There is an example of Steps 1 to 5 at EIM23870.
Step 6 follows at EIM23860.
2008/09 and earlier years
This guidance applies only for 2009/10 and later years. Local arrangements applied for years to 2008/09 as described at EIM23750 onwards.