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• Renting a car: what to look out for

  Renting a car doesn’t always go smoothly. Things can go wrong before, during or after the rental, make sure you protect yourself by reading our advice.

  • Updated: 23 March 2016
• Expenses and benefits: company cars and fuel

  Tax and reporting rules for employers providing company cars, including fuel

  • Overview

    As an employer providing company cars and fuel to your employees, you have…

  • What's exempt

    You must report the car or fuel to HM Revenue and Customs (HMRC) if they…

  • What to report and pay

    If the cars you provide are not exempt, you must report them to HM Revenue…

  • Work out the value

    You can work out the value of cars and fuel using online tools from HM…

  • Technical guidance

    The following guidance contains more detailed information: car benefit…

• Selling car rentals: consumer law guidance

  How to comply with consumer law when selling car rental services.

  • Updated: 29 March 2018
• Renting a car: what to look out for
  • Updated: 23 March 2016
• How VAT applies to taxis and private hire cars (VAT Notice 700/25)

  Find out how to apply VAT if you're in the taxi and private hire car trade.

  • Updated: 19 September 2016
• Tax on company benefits

  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
• Decision on Thrifty Car Rental Limited
  • Updated: 18 October 2024
• How to work out the benefit of a company car (480: Chapter 12)

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

  • Updated: 15 April 2021
• Tell HMRC about an employee's company car

  If you provide company cars to your employees, use form P46 (Car) to tell HMRC
• Tell HMRC about a car provided to an employee for private use

  Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.

  • Updated: 11 December 2024