EIM23010 - Car benefit: the charge to tax: contents
This index covers the charge to tax. There are related indexes at:
Car benefit: calculating the cash equivalent |
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Car Fuel Benefit |
HOW THE CAR BENEFIT CHARGE WORKS AND WHAT IT COVERS
Car benefit: introduction |
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Car benefit: conditions for the charge to apply |
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Car benefit: scope of the charge |
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Car benefit: exceptions |
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Car benefit: prohibition on other tax charges where car benefit charge applies |
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Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car |
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Car benefit: expense of a chauffeur |
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Car benefit: benefit not otherwise taxable |
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Car and car fuel benefits: Class 1A National Insurance contributions payable by employers |
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Car and car fuel benefits: fair bargain |
CONDITIONS FOR THE CAR BENEFIT CHARGE TO APPLY
The vehicle must be a car
Car benefit: meaning of car |
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Car benefit: meaning of car: flowchart |
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Car benefit: car or van - summary |
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Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction |
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Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited |
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Car benefit: vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type |
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Car benefit: meaning of not commonly used as a private vehicle |
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Car benefit: meaning of unsuitable for use as a private vehicle |
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Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles |
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Car benefit: off road and multi-purpose vehicles |
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Car benefit: double cab pick ups |
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Car benefit: other specific types of vehicle |
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Car benefit: meaning of car: submissions to PAYE Technical |
The car must be made available without any transfer of the property in it
Car benefit: meaning of made available |
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Car benefit: meaning of without any transfer of the property in it |
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Car benefit: meaning of without any transfer of the property in it: part ownership |
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Car benefit: meaning of without any transfer of the property in it: cars leased to director or employee |
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Car benefit: transfer of ownership of the car to the employee |
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Car benefit: employee car ownership schemes |
The car must be made available by reason of the employee’s employment
Car benefit: meaning of by reason of the employment |
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Car benefit: meaning of by reason of the employment: car made available by the employer |
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Car benefit: meaning of by reason of the employment: car made available by someone other than the employer |
The car must be available for private use
Car benefit: meaning of available |
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Car benefit: meaning of private use and business travel |
EXCEPTIONS TO THE CAR BENEFIT CHARGE
Private use prohibited and there is none
Car benefit: exceptions - private use prohibited and there is none |
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Car benefit: exceptions - private use prohibited |
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Car benefit: exceptions - no actual private use |
Pooled cars and vans (this section of the guidance also applies to van benefit)
Pooled cars and vans: general |
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Pooled cars and vans: meaning of private use merely incidental to business use |
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Pooled cars and vans: de minimis private use |
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Pooled cars and vans: meaning of not normally kept overnight |
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Pooled cars and vans: difficult cases |
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Pooled cars and vans: periodic check of pooled car or van status |
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Pooled cars and vans: use of pooled cars by chauffeurs |
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Pooled cars and vans: inadequate parking facilities |
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Pooled cars and vans: employee carrying secret documents |
Cars and vans for family members (this section of the guidance also applies to van benefit)
Car made available to more than one member of family or household employed by the same employer |
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Car made available to more than one member of family or household employed by the same employer: two charges for one car? |
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Car made available to more than one member of family or household employed by the same employer: primary condition |
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Car made available to more than one member of family or household employed by the same employer: secondary condition A |
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Car made available to more than one member of family or household employed by the same employer: secondary condition B |
Emergency vehicles (this section of the guidance also applies to van benefit)
Emergency vehicles exemption from 2004/05: conditions 1-3 |
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Emergency vehicles exemption from 2004/05: conditions 4-5 |
SPECIAL CASES
Disabled employees
Special cases: disabled drivers: summary of adjustments |
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Special cases: transport between home and work for disabled employees |
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Special cases: cars provided for home to work and training travel of disabled employees |
Miscellaneous points
Special cases: miscellaneous: cars available after employment ceases |
Employees in the motor industry (years to 2008/09)
Employees in the motor industry (to 2008/09): when is there a car benefit charge? |
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Employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge |
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Employees in the motor industry (to 2008/09): frequent changes of car: price of notional car |
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Employees in the motor industry (to 2008/09): frequent changes of car: CO2 emissions of notional car |
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Employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping |
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Employees in the motor industry (to 2008/09): special treatment |
Employees in the motor industry (years from 2009/10 onwards)
Employees in the motor industry (from 2009/10): when is there a car benefit charge? |
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Test and experimental cars (from 2009/10): when is there a car benefit charge? |
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Demonstration and courtesy cars (from 2009/10): when is there a car benefit charge? |
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Employees with frequent changes of car (from 2009/10): “averaging”: introduction |
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Employees with frequent changes of car (from 2009/10): requests for special treatment |
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Employees with frequent changes of car (from 2009/10): averaging process: outline |
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Employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging |
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Employees with frequent changes of car (from 2009/10) - Averaging cars without a CO2 emissions figure |
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Employees with frequent changes of car (from 2009/10): Averaging Step 2: group the cars subject to averaging |
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Employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car |
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Employees with frequent changes of car (from 2009/10): Averaging Step 4: average CO2 emissions and appropriate percentage of notional car |
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Employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car |
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Car benefit: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location |
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Employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars |
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Employees with frequent changes of car (from 2009/10): benefit charge of notional car: example |
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Employees with frequent changes of car (from 2009/10): practical issues |
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Employees with frequent changes of car (from 2009/10): procedures and record-keeping |
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Employees with frequent changes of car (from 2009/10): car fuel benefit |
