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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Car benefit calculation Step 5, appropriate percentage, 2002/03 to 2010/11: type P cars, petrol-powered

For the years 2002/03 until 2010/11, Type P cars were generally thought to be petrol-powered. However, type P was really the default type, applying to all cars except those in types signified by other letters.

No adjustments to the appropriate percentage were required for type P cars, see

For years from 2012/13 onwards, type P was merged into new type A, see EIM24860.