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HMRC internal manual

PAYE Manual

P11D processing: processing and retrieving forms P11D: free fuel withdrawn

Where fuel is provided for private use, the fuel benefit charge applies for each individual car provided to an employee. If the provision of fuel for private use is withdrawn, the date of withdrawal and any subsequent reinstatement applies to that individual car only. Each individual car available to an employee may have individual fuel withdrawal dates and reinstatement indicators.

Where fuel for private use is withdrawn, see Action guide tax40122.