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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…
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first-year allowances.
Capital allowances are a type of tax relief for businesses. They let you…
You can claim capital allowances on items that you keep to use in your…
You can deduct the full value of an item that qualifies for annual…
If you buy plant or machinery that qualifies for 100% first-year…
Only companies can claim the super-deduction and 50% special rate…
Only companies can claim full expensing and the 50% first-year allowance.…
If you buy plant or machinery that qualifies for 40% first-year allowance,…
You can claim capital allowances on cars you buy and use in your business.…
Claim capital allowances on your: Self Assessment tax return if you’re a…
Tax and reporting rules for employers covering the cost of employees using their own vehicles for business travel
As an employer, you have certain tax, National Insurance and reporting…
If you make payments to employees above a certain amount, you’ll have to…
You might have to deduct and pay National Insurance on payments relating…
If your employee carries another employee in their own car or van on a…
The following guides contain more detailed information: employees using…
How to account for VAT on vehicles and fuel you use for your business.
Information about becoming a goods vehicle operator, getting a goods vehicle licence and complying with regulations
Find out about more information for the use of pooled cars or vans.
UK auto firms will benefit from a £2.5 billion commitment over the next decade that will support thousands of jobs and help ensure the UK remains at the forefront of zero-emission vehicle development.
Tell HMRC about changes to your PAYE company car or fuel benefit details
Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses
If you provide company cars to your employees, use form P46 (Car) to tell HMRC
Do not include personal or financial information like your National Insurance number or credit card details.
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