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

EIM31501

Employee Car Ownership Schemes: description

EIM31505

Employee Car Ownership Schemes: reviewing a scheme

EIM31510

Employee Car Ownership Schemes: tax and NICs consequences of using ECOS arrangements

Transactions in favour of the employee

EIM31520

Employee Car Ownership Schemes: transactions in favour of the employee

EIM31525

Employee Car Ownership Schemes: money payments received by the employee in person

EIM31530

Employee Car Ownership Schemes: payments of employee’s personal (pecuniary) liability

EIM31535

Employee Car Ownership Schemes: benefits in kind - payments for employee’s benefit or loan of asset

EIM31540

Employee Car Ownership Schemes: loans

Expenses incurred by the employee

EIM31550

Employee Car Ownership Schemes: tax relief for expenses of business travel

Basic guide to tax and NICs treatment of payments in connection with business mileage (tax) or use of the vehicle (NICs)

EIM31580

Employee Car Ownership Schemes: payments to the employee in person in connection with business mileage - tax treatment

EIM31585

Employee Car Ownership Schemes: payments in connection with use of the vehicle - NICs treatment

Accounting for tax and NICs

EIM31590

Employee Car Ownership Schemes: Employer’s PAYE responsibilities

EIM31595

Employee Car Ownership Schemes: PAYE settlement agreements (PSAs) and similar arrangements