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
There’s a different way for employees to check or update their company car tax.
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