We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Tell HMRC about changes to your PAYE company car or fuel benefit details
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
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…
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 CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
Find out more information on how to work out the benefit charge for company car use.
Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Use the online service or postal form if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.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 about tax and fuel benefit for company cars and vans.
Find out about more information for the use of pooled cars or vans.
Check whether you need to pay tax on an electric car used by your employee, and find out if your employee is eligible for tax relief
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.
Tax and reporting rules for employers providing company vans and fuel
How to account for VAT on vehicles and fuel you use for your business.
The rates for petrol powered and hybrid powered company cars from the tax year 2025 to 2026 to tax year 2027 to 2028.
This Tax Information and Impact Note is about company car tax rates and bands for 2017 to 2018 and 2018 to 2019
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.