EIM31500 - Employee Car Ownership Schemes (ECOS): Table of contents
Introductory remarks, common to this section of the guidance
Unlike car benefit (EIM23000) and car fuel benefit (EIM25500), no single body of legislation deals with ECOS. Instead, the relevant law when considering ECOS is drawn from various parts of the employment income and NICs legislation.
This guidance does not attempt to cover all relevant parts of the legislation in detail. Instead, it seeks to draw the essential aspects together in order to identify where tax and/or NICs can be payable under the normal benefits and expenses rules as they apply to ECOS.
The same principles apply to ECOS vehicles as to any privately-owned vehicles used for business travel.
Unlike the remainder of this manual, EIM31500 to EIM31599 cover both tax and NICs.
Index
Employee Car Ownership Schemes: description |
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Employee Car Ownership Schemes: reviewing a scheme |
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Employee Car Ownership Schemes: tax and NICs consequences of using ECOS arrangements |
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Transactions in favour of the employee |
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Employee Car Ownership Schemes: transactions in favour of the employee |
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Employee Car Ownership Schemes: money payments received by the employee in person |
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Employee Car Ownership Schemes: payments of employee’s personal (pecuniary) liability |
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Employee Car Ownership Schemes: benefits in kind - payments for employee’s benefit or loan of asset |
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Employee Car Ownership Schemes: loans |
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Expenses incurred by the employee |
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Employee Car Ownership Schemes: tax relief for expenses of business travel |
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Basic guide to tax and NICs treatment of payments in connection with business mileage (tax) or use of the vehicle (NICs) |
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Employee Car Ownership Schemes: payments to the employee in person in connection with business mileage - tax treatment |
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Employee Car Ownership Schemes: payments in connection with use of the vehicle - NICs treatment |
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Accounting for tax and NICs |
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Employee Car Ownership Schemes: Employer’s PAYE responsibilities |
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Employee Car Ownership Schemes: PAYE settlement agreements (PSAs) and similar arrangements |
