Company cars – HMRC guidance manuals
This page provides links to relevant guidance on company cars and car fuel from the HMRC’s Employment Income Manual and National Insurance Manual.
- Employment Income Manual page EIM23000 (cars)
- Employment Income Manual page EIM23700 (car fuel and pooled cars)
- National Insurance Manual page NIM16001 (cars)
- National Insurance Manual
page NIM16175 (car fuel)
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