EIM25500 - The benefits code: car fuel benefit: contents page
The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.
This index covers car fuel benefit. There are related indexes at:
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EIM23010Car benefit: the charge to tax
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EIM24000Car benefit: calculating the cash equivalent
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EIM25510Introduction
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EIM25515Meaning of provided
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EIM25520Replaces other tax liabilities
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EIM25525Charge not related to cost of providing fuel
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EIM25530Car fuel benefit: does not apply to employee's own car
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EIM25550Car fuel benefit: calculating the cash equivalent
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EIM25555Car fuel benefit: when cash equivalent is nil
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EIM25560Car fuel benefit: cash equivalent for a full year
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EIM25565Car fuel benefit: reduction if car unavailable
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EIM25570Car fuel benefit: reduction if fuel withdrawn and not reinstated
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EIM25575Car fuel benefit: shared car
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EIM25580Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)
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EIM25585Car and fuel benefits: practical help in calculating cash equivalent
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EIM25600Car fuel benefit: example 1: full year
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EIM25605Example 2: reduction if car unavailable
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EIM25610Example 3: reduction if fuel withdrawn and not reinstated
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EIM25615Example 4: car partly unavailable and fuel withdrawn
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EIM25650No fuel for private use: making good car fuel provided for private use
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EIM25655Use of advisory fuel rates in deciding the amount to be made good
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EIM25660Car fuel benefit: belated making good
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EIM25690Mileage allowances paid by the employer for a provided car
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EIM25695Fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries