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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Taxable Car

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4 (4) Table 1 (item 14B),(item 14C), (item14D)

The payment of expenses incurred by an employee in connection with a taxable car where no liability to income tax arises by virtue of section 239 (2) of ITEPA.

The discharge of any liability of an employee, in connection with a taxable car, if no liability to income tax arises, by virtue of section 239(1) of ITEPA.

Any benefit connected with a taxable car if no liability to income tax arises by virtue of section 239(4) of ITEPA. (See EIM22068, EIM22302, EIM23005 and EIM23550)