SE65832 - Local authority officials and employees: car allowances paid to employees who use own cars for work - Fixed Profit Car Scheme - information to be provided by employer

Important note:

Both the statutory rules and the administrative arrangements for dealing with mileage payments are replaced by the new statutory scheme for approved mileage allowance payments (AMAPs) that applies from 2002/03 onwards. Full guidance on the AMAP scheme is at SE31250 onwards.

Rules up to and including 2001/02

By 6 July immediately following the end of the tax year, local authorities using the Fixed Profit Car Scheme should provide reports along the lines described at SE30200 onwards. Some employers will calculate and report the profit from the profit tables. Others will simply provide enough information for you to read the profit from the profit tables at SE65840 onwards. In either case you would normally expect the report to clearly show whether the employee was a casual user or an essential users as well as all the other required information.