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Find out more information on how to work out the benefit charge for company car use.

• Updated: 6 April 2020

Find out about the calculation of the company car benefit charge.

• Updated: 15 April 2021

When to book your car driving test, what to take with you, what happens during the test, major and minor faults, and what happens if your test is cancelled.

• Booking your test

  You can book your driving test when you’ve passed your theory test. You do…

• What to take to your test

  You must take: your UK driving licence your theory test pass certificate,…

• Using your own car for your test

  You can take your driving test in your own car rather than your driving…

• What happens during the test

  There are 4 parts to the driving test: an eyesight check ‘show me, tell…

• Driving test faults and your result

  There are 3 types of faults you can make: a dangerous fault - this…

• If your test is cancelled or there's bad weather

  Your driving test can be cancelled or stopped because of bad weather,…

• If you have a disability, health condition or learning difficulty

  When you book your driving test you should say if you have a: disability…

Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.

• Updated: 7 April 2025

The rules for child car seats and booster seats - height, weight, age, type of vehicle, car, minibus, licensed taxi

If your car or other vehicle has seat belts you must use them, with only a few exceptions

Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.

• Updated: 6 April 2020

If you provide company cars to your employees, use form P46 (Car) to tell HMRC

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