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HMRC internal manual

Employment Income Manual

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
  2. EIM25515
    Meaning of provided
  3. EIM25520
    Replaces other tax liabilities
  4. EIM25525
    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    Car fuel benefit: reduction if fuel withdrawn and not reinstated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
    Example 2: reduction if car unavailable
  3. EIM25610
    Example 3: reduction if fuel withdrawn and not reinstated
  4. EIM25615
    Example 4: car partly unavailable and fuel withdrawn
Car fuel benefit: making good
  1. EIM25650
    No fuel for private use: making good car fuel provided for private use
  2. EIM25655
    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
    Mileage allowances paid by the employer for a provided car
  2. EIM25695
    Fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries