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HMRC internal manual

Employment Income Manual

car benefit calculation step 5 - appropriate percentage 2015/16 onwards

Adjustments to appropriate percentage and code letters used for different fuels

From 2015-16: Code E will no longer be used as the five year 0% appropriate percentage for cars with zero emissions ends in 2014/15.

From 2021-22: there will no longer be a 3% supplement for diesel cars.

Changes to the code letters which reflect the removal of the 3% supplement will be made to the relevant P11D car benefit working sheets, P46(car) nearer the time.