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Expenses and benefits in kind: quick guide to whether tax and NICs are due: congestion charges  

Table of Contents - Congestion charges

  • for an employee's own vehicle
    • incurred on business travel
    • incurred on private travel: reimbursed by the employer
    • incurred on private travel: paid directly by the employer
  • for a car or van made available to the employee on which there is a benefit charge
  • for a car or van made available to the employee on which there is no benefit charge

Level 2 Table of Contents

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