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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Car and fuel benefits: practical help in calculating cash equivalent

The P11D series of forms contains Working Sheet 2 (WS2), which can be used to calculate the cash equivalent of car and car fuel benefits. It is normally available both to staff and external users on before the end of the tax year to which it relates.

Alternatively, an interactive car and car fuel benefit calculator is available via .