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Tax and reporting rules for employers providing company cars, including fuel
As an employer providing company cars and fuel to your employees, you have…
You must report the car or fuel to HM Revenue and Customs (HMRC) if they…
If the cars you provide are not exempt, you must report them to HM Revenue…
You can work out the value of cars and fuel using online tools from HM…
The following guidance contains more detailed information: car benefit…
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC
Tell HMRC about changes to your PAYE company car or fuel benefit details
If you provide company cars to your employees, use form P46 (Car) to tell HMRC
What company benefits you pay tax on - including company cars, low-interest loans and accommodation, and what company benefits are tax-free, such as childcare
Find out about the calculation of the company car benefit charge.
Use the online service or postal form if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.
Find out more information on how to work out the benefit charge for company car use.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out about more information for the use of pooled cars or vans.
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
Find out about tax and fuel benefit for company cars and vans.
Find out what certain terms mean that are connected to employee travel.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Tax and reporting rules for employers providing company vans and fuel
Use form P11D WS2 and P11D WS2b if you're an employer and need to work out the cash equivalent of providing car and fuel benefit to an employee.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
Don’t include personal or financial information like your National Insurance number or credit card details.
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