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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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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:

  1. EIM23010
    Car benefit: the charge to tax
  2. EIM24000
    Car benefit: calculating the cash equivalent
Car fuel benefit: when the charge applies
  1. EIM25510
    Car fuel benefit: introduction
  2. EIM25515
    Car fuel benefit: meaning of provided
  3. EIM25520
    Car fuel benefit: replaces other tax liabilities
  4. EIM25525
    Car fuel benefit: charge not related to cost of providing fuel
  5. EIM25530
    Car fuel benefit: does not apply to employee's own car
Car fuel benefit: the amount of the charge
  1. EIM25550
    Car fuel benefit: calculating the cash equivalent
  2. EIM25555
    Car fuel benefit: when cash equivalent is nil
  3. EIM25560
    Car fuel benefit: cash equivalent for a full year
  4. EIM25565
    Car fuel benefit: reduction if car unavailable
  5. EIM25570
    Car fuel benefit: reduction if fuel withdrawn and not reinstated
  6. EIM25575
    Car fuel benefit: shared car
  7. EIM25580
    Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount)
  8. EIM25585
    Car and fuel benefits: practical help in calculating cash equivalent
Car fuel benefit: examples
  1. EIM25600
    Car fuel benefit: example 1: full year
  2. EIM25605
    Car fuel benefit: example 2: reduction if car unavailable
  3. EIM25610
    Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
  4. EIM25615
    Car fuel benefit: example 4: car partly unavailable and fuel withdrawn
Car fuel benefit: making good
  1. EIM25650
    Car fuel benefit: no fuel for private use: making good car fuel provided for private use
  2. EIM25655
    Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
  3. EIM25660
    Car fuel benefit: belated making good
Car fuel benefit: miscellaneous points
  1. EIM25690
    Car fuel benefit: mileage allowances paid by the employer for a provided car
  2. EIM25695
    Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries