Congestion charges: for a car or van made available to the employee on which there is a benefit charge  

Circumstances

Where a congestion charge is incurred on business or private travel for a car or van which attracts a car or van benefit charge because it is made available to an employee

Class 1 NICs

No

PAYE

No

Enter on P11D

No

Class 1A NICs

No

Enter on P9D

No

Further information

EIM23005 and NIM16002

Level 2 Table of Contents

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