EIM23160 - 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, but in particular when you anticipate that a taxpayer may appeal to the First-tier Tribunal.

(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 and you are still unsure about its status after reading EIM23150, its gross vehicle weight/design weight and its unoccupied kerb weight
• details of any changes to the standard specification.