EIM25500 - The benefits code: car fuel benefit: contents page
The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.
This index covers car fuel benefit. There are related indexes at:
| EIM23010 | Car benefit: the charge to tax |
| EIM24000 | Car benefit: calculating the cash equivalent |
CAR FUEL BENEFIT
Car fuel benefit: when the charge applies
| EIM25510 | Car fuel benefit: introduction |
| EIM25515 | Car fuel benefit: meaning of provided |
| EIM25520 | Car fuel benefit: replaces other tax liabilities |
| EIM25525 | Car fuel benefit: charge not related to cost of providing fuel |
| EIM25530 | Car fuel benefit: does not apply to employee's own car |
Car fuel benefit: the amount of the charge
| EIM25550 | Car fuel benefit: calculating the cash equivalent |
| EIM25555 | Car fuel benefit: when cash equivalent is nil |
| EIM25560 | Car fuel benefit: cash equivalent for a full year |
| EIM25565 | Car fuel benefit: reduction if car unavailable |
| EIM25570 | Car fuel benefit: reduction if fuel withdrawn and not reinstated |
| EIM25575 | Car fuel benefit: shared car |
| EIM25580 | Car fuel benefit: the multiplier (Section 150(1) ITEPA 2003 amount) |
| EIM25585 | Car and fuel benefits: practical help in calculating cash equivalent |
Car fuel benefit: examples
| EIM25600 | Car fuel benefit: example 1: full year |
| EIM25605 | Car fuel benefit: example 2: reduction if car unavailable |
| EIM25610 | Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated |
| EIM25615 | Car fuel benefit: example 4: car partly unavailable and fuel withdrawn |
Car fuel benefit: making good
| EIM25650 | Car fuel benefit: no fuel for private use: making good car fuel provided for private use |
| EIM25655 | Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good |
| EIM25660 | Car fuel benefit: belated making good |
Car fuel benefit: miscellaneous points
| EIM25690 | Car fuel benefit: mileage allowances paid by the employer for a provided car |
| EIM25695 | Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries |
