You need send a P46 (Car) form to HM Revenue and Customs (HMRC) if you provide company cars to your employees.
To send the form, you can:
- fill it in online and send a printed copy to the address on the form (you can’t use this to tell HMRC about replacement cars)
- use HMRC’s PAYE Online service for employers
- use your payroll software
What to report
You need to tell HMRC if you provide any cars for private use by company directors or employees earning at a rate of £8,500 or more including expenses and benefits.
‘Private use’ includes employees’ journeys between home and work, unless they’re travelling to a temporary place of work.
You’ll also need to report on your end-of-year forms and pay Class 1A National Insurance on the value of the car benefit.
You also need to tell HMRC if:
- you replace a company car - either tell HMRC straight away using PAYE Online or your payroll software, or report the change on your end-of-year forms
- you stop providing a company car
- you provide someone with an additional car, available for private use
- someone you provide a car starts earning at a rate of £8,500 or more
There are different deadlines depending on when you provide, change or stop providing the company car.
|When the change takes place||When you need to tell HMRC by|
|6 January to 5 April||5 April (electronic form)|
|6 January to 5 April||3 May (printed form)|
|6 April to 5 July||2 August|
|6 July to 5 October||2 November|
|6 October to 5 January||2 February|
You don’t need to tell HMRC if you provide:
- ‘pool’ cars, which are used by more than one employee for business purposes, and normally kept on your premises
- cars adapted for use by employees with a disability, if the only private use is for journeys between home and work
- emergency vehicles used only by on-call employees of the police, fire and rescue, ambulance or paramedic services