P46(Car)

For periods from 6 April 2009 onwards, employers will no longer have to complete a form P46(Car) when an employee’s car is replaced. The form will only be required when an employee gets their first car, when they cease to have a car at all and when the number of cars available to them changes (for example they get or cease to have a second car). This will significantly reduce the administrative burden of the P46(Car) on employers.

A temporary revised version of the form will be available on the HMRC website in time for use for the first quarter of 2009-10. A new form will be created for use from 2010-11 onwards.