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Find out about the private use of company cars and vans and when a benefit charge is incurred.
Find out about the calculation of the company car benefit charge.
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…
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.
When to book your car theory test, what to take with you, what happens at the test centre, how the multiple-choice questions and hazard perception test work, and the pass mark.
How vehicle manufacturers should report CO2 emissions for their vehicles.
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
Check fuel consumption, CO2 emissions and vehicle tax bands by make model and registration
Find out how to report employee or director car benefits to HMRC where car and fuel benefits are payrolled.
Use the CO2 emissions ready reckoners to work out the percentage benefit for petrol powered and hybrid powered company cars.
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