EIM23700 - The benefits code: car fuel benefit, Class 1A NIC on car and car fuel benefit, and pooled cars
E. Car fuel benefit
Note: the car fuel benefit had a different basis up to 2002/03. See the contents page at SE23750CO for details, as there is unlikely to be a direct equivalent in SE for pages in this part of EIM.
| EIM23750 | Car fuel benefit: introduction |
| EIM23751 | Car fuel benefit: meaning of provided |
| EIM23752 | Car fuel benefit: replaces other tax liabilities |
| EIM23753 | Car fuel benefit: the charge is not related to the cost of providing fuel |
| EIM23754 | Car fuel benefit: does not apply to employee's own car |
| EIM23760 | Car fuel benefit: calculating the cash equivalent |
| EIM23761 | Car fuel benefit: when cash equivalent is nil |
| EIM23762 | Car fuel benefit: cash equivalent for a full year |
| EIM23763 | Car fuel benefit: reduction if car unavailable |
| EIM23764 | Car fuel benefit: reduction if fuel withdrawn and not reinstated |
| EIM23765 | Car fuel benefit: shared car |
| EIM23766 | Car fuel benefit: the Section 150(1) ITEPA 2003 amount |
| EIM23770 | Car fuel benefit: example 1: full year |
| EIM23771 | Car fuel benefit: example 2: reduction if car unavailable |
| EIM23772 | Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated |
| EIM23773 | Car fuel benefit: example 4: car partly unavailable and fuel withdrawn |
| EIM23780 | Car fuel benefit: no fuel for private use: making good car fuel provided for private use |
| EIM23781 | Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good |
| EIM23782 | Car fuel benefit: belated making good |
| EIM23785 | Car fuel benefit: mileage allowances paid by the employer relating to a provided car |
| EIM23786 | Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries |
| EIM23787 | Car and fuel benefits: practical help in calculating the cash equivalent |
F. Pooled cars and vans: special rules that can remove the car and van benefit charges
| EIM23800 | Pooled cars and vans: general |
| EIM23801 | Pooled cars and vans: meaning of private use merely incidental to its business use |
| EIM23802 | Pooled cars and vans: de minimis private use |
| EIM23803 | Pooled cars and vans: meaning of not normally kept overnight |
| EIM23806 | Pooled cars and vans: difficult cases |
| EIM23810 | Pooled cars and vans: periodic check of pooled car or van status |
| EIM23811 | Pooled cars and vans: use of pooled cars by chauffeurs |
| EIM23813 | Pooled cars and vans: inadequate parking facilities |
| EIM23815 | Pooled cars and vans: employee carrying secret documents |
