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Upper Tribunal Administrative Appeals Chamber decision by Judge Caldwell on 29 December 2025.
Find out about the private use of company cars and vans and when a benefit charge is incurred.
Tax and reporting rules for employers providing company vans and fuel
As an employer providing company vans and fuel to your employees, you have…
You do not have to report or pay anything to HM Revenue and Customs (HMRC)…
If your van is not exempt, you must: report the cost on form P11D pay…
Vans used for private journeys You’ll need to report a standard value of…
The following guides contain more detailed information: van and van fuel…
Find out when the Environment Agency classes a motor vehicle as waste and waste controls apply.
Overview of the vehicle operator licensing system.
Guides about keeping commercial vehicles safe to drive, including heavy goods vehicles (HGVs), vans, buses, coaches and other public service vehicles.
How to work out the benefit charge for company vans available for private use.
Find out about the calculation of the company car benefit charge.
Fuel consumption and CO2 emissions data for vans and light commercial vehicles
Summary of driver and vehicle safety compliance of randomly selected heavy goods vehicles and public service vehicles in Great Britain in 2015 to 2016.
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