EP8000+ - Employment Procedures Manual: Contents

CHAPTER 8 - SPECIAL CASES

Fixed profit car schemes (years to 2001/02 only)

EP8000Fixed profit car schemes: Overview
EP8001Fixed profit car schemes: Employees not wishing to participate in FPCS
EP8002Fixed profit car schemes: Large employers dealt with by Head Office
EP8003Fixed profit car schemes: Dispensations
EP8005Fixed profit car schemes: Records to be kept in establishment file
EP8006Fixed profit car schemes: How FPCS works
EP8007Fixed profit car schemes: Different types of allowance scheme
EP8009Fixed profit car schemes: Mileage bands: lump sum/mileage allowance paid
EP8010Fixed profit car schemes: Mileage bands: mileage allowance only paid
EP8011Fixed profit car schemes: Rates of relief
EP8012Fixed profit car schemes: Using rates of relief tables
EP8014Fixed profit car schemes: Employer uses different range of engine sizes: `best fit'
EP8015Fixed profit car schemes: Employer uses very broad range of engine sizes
EP8016Fixed profit car schemes: Employer pays same allowance irrespective of engine size
EP8020Fixed profit car schemes: Preparing Profit Tables to calculate taxable profit
EP8021Fixed profit car schemes: Tolerances
EP8023Fixed profit car schemes: Example 1: Lump sum/mileage allowance paid
EP8024Fixed profit car schemes: Example 2: Mileage allowance only paid
EP8025Fixed profit car schemes: Example 3 (mileage allowance only paid) - Allowances fall between higher/lower FPCS relief rates
EP8027Fixed profit car schemes: Exceptional cases: FPCS not appropriate
EP8028Fixed profit car schemes: Mileage allowances paid for private/business mileage
EP8029Fixed profit car schemes: Private/business mileage allowances paid: same mileage thresholds applied
EP8030Fixed profit car schemes: Example: same mileage thresholds apply to both private/business miles
EP8031Fixed profit car schemes: Employer pays both private/business mileage allowances
EP8035Fixed profit car schemes: Minor increases in mileage allowances paid
EP8036Fixed profit car schemes: FPCS applies for only part of year
EP8037Fixed profit car schemes: Employee changes car during year
EP8038Fixed profit car schemes: FPCS and Capital allowances
EP8039Fixed profit car schemes: FPCS and interest on car purchase loan
EP8041Fixed profit car schemes: Information to be supplied by employer
EP8042Fixed profit car schemes: Reviewing lists from employers
EP8043Fixed profit car schemes: Claims for increased rates of relief
EP8044Fixed profit car schemes: Taxpayer queries profit figure supplied by Head Office

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