Car fuel for private motoring
in a private car: provided fuel
|
Circumstances |
Car fuel for private motoring in a private car supplied using the employer's credit card, garage account or agency card if the conditions described below are met, or provided from the employer's own fuel pump |
|
Class 1 NICs |
No |
|
PAYE |
No |
|
Enter on P11D |
Yes - section M |
|
Class 1A NICs |
Yes |
|
Enter on P9D |
No |
|
Further information |
The conditions are that
- prior authority was given by the employer to make the purchase and
- the employee explained this in advance of the contract being made and
- the supplier accepted that the purchase was being made on the employer's behalf.
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