EIM23046 - Car benefit: meaning of car; submissions to PAYE Technical

Section 115(1) ITEPA 2003

Make a report to PAYE Technical:

before you accept a claim that any outwardly conventional car should not be regarded as a car for the purpose of the car and car fuel scale charges
in any other case of doubt or difficulty, before listing an appeal for hearing by the Commissioners.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Before contacting PAYE Technical, please ensure that you have full details of:

the vehicle
the model
if it is a double cab pick-up, its gross vehicle weight/design weight and its unoccupied kerb weight
details of any changes to the standard specification.