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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…
How to account for VAT on vehicles and fuel you use for your business.
Find out about the calculation of the company car benefit charge.
Find out about more information for the use of pooled cars or vans.
Your rights and the support you can get if you have a disabled child, including childcare, car costs, house adaptations and education
Apply for an Individual Vehicle Approval (IVA) test for cars, goods vehicles, buses and coaches, and trailers on the technical application submission (TAS) service
Guidance for driving examiners on particular types of vehicle and adaptations.
Use the online service or postal form if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.
Details of administrative agreements relating to VAT on certain specific transactions between members of trade bodies and HMRC.
Dealing with an insolvent's motor vehicle, including matters to be taken into account before the vehicle is sold
What driving instructors should do to carry out realistic mock driving tests, including what needs to be in the test, assessing faults and recording the result.
The new LOA will ensure that our service personnel, and their families, receive a more accurate contribution to additional costs incurred when serving overseas.
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