| SE23020 | Car benefits: meaning of
car |
| SE23021 | Car benefit: car or van -
summary |
| SE23030 | Car benefits: vehicle of
a construction primarily suited for the conveyance of goods or
burden of any description; meaning of construction |
| SE23031 | Car benefits: vehicle of
a construction primarily suited for the conveyance of goods or
burden of any description; meaning of "primarily suited" |
| SE23040 | Car benefits: vehicles of
a type not commonly used as a private vehicle and unsuitable to be
so used; meaning of "type" |
| SE23041 | Car benefits: meaning of
"not commonly used as a private vehicle" |
| SE23042 | Car benefits: meaning of
"unsuitable for use as a private vehicle" |
| SE23043 | Car benefits: meaning of
unsuitable for use as a private vehicle; emergency vehicles |
| SE23044 | Car benefits: "off road"
vehicles |
| SE23045 | Car benefits: "double cab
pick ups" |
| SE23046 | Car benefits: meaning of
car; submissions to Head Office |
| SE23302 | Car benefits: calculating
the car benefit charge 1994/95 to 1998/99; reduction for business
travel |
| SE23303 | Car benefits: calculating
the car benefit charge 1994/95 to 1998/99; reduction for business
travel; adjustment of PAYE codes |
| SE23304 | Car benefits: calculating
the car benefit charge 1994/95 to 1998/99; reduction for business
travel; car available for only part of a year; change of car - cars
held consecutively |
| SE23305 | Car benefits: calculating
the car benefit charge 1994/95 to 1998/99; two or more cars
simultaneously - effect on reductions for business mileage |
| SE23306 | Car benefits: calculating
the car benefit charge 1994/95 to 1998/99; car used in more than
one employment - effect on reduction for business travel |
| SE23310 | Car benefits: cars held
consecutively 1994/95 to 1998/99 - example |
| SE23311 | Car benefits: cars held
consecutively 1994/95 to 1998/99; effect of leap year -
example |
| SE23312 | Car benefits: cars held
simultaneously 1994/95 to 1998/99 - example |
| SE23315 | Car benefits: cars held
consecutively 99/2000 to 2001/02 - example |
| SE23316 | Car benefits: cars held
consecutively 99/2000 to 2001/02; effect of leap year -
example |
| SE23317 | Car benefits: cars held
simultaneously 99/2000 to 2001/02 - example |
| SE23320 | Car benefits: calculating
the car benefit charge 99/2000 to 2001/02; general |
| SE23350 | Car benefit from 2002/03
onwards: carbon dioxide (CO2) emissions basis: introduction |
| SE23355 | Car benefit from 2002/03
onwards: carbon dioxide (CO2) emissions basis: outline |
| SE23360 | Car benefit from 2002/03
onwards: calculation for car with approved CO2 emissions
figure |
| SE23365 | Car benefit from 2002/03
onwards: calculation for car with approved CO2 emissions figure:
supplement for diesel cars |
| SE23370 | Car benefit from 2002/03
onwards: calculation for car with approved CO2 emissions figure:
removal of diesel supplement, Euro IV |
| SE23375 | Car benefit from 2002/03
onwards: calculation for car with approved CO2 emissions figure:
disabled employees |
| SE23380 | Car benefit from 2002/03
onwards: approved CO2 emissions figure to appropriate percentage,
ready reckoner |
| SE23385 | Car benefit from 2002/03
onwards: when does a car have an approved CO2 emissions
figure? |
| SE23390 | Car benefit from 2002/03
onwards: approved CO2 emissions figure: car first registered in UK
1 March 2001 onwards |
| SE23395 | Car benefit figure from
2002/03 onwards: approved CO2 emissions figure: car first
registered in UK 1 January 1998 to 28 February 2001 |
| SE23400 | Car benefit from 2002/03
onwards: approved CO2 emissions figure: car first registered in
other EU countries |
| SE23405 | Car benefit from 2002/03
onwards: approved CO2 emissions figure: cars imported from outside
EU |
| SE23410 | Car benefit from 2002/03
onwards: approved CO2 emissions figure: more unusual models |
| SE23415 | Car benefit from 2002/03
onwards: approved CO2 emissions figure: cases of difficulty |
| SE23420 | Car benefit from 2002/03
onwards: car first registered before 1 January 1998 |
| SE23425 | Car benefit from 2002/03
onwards: car without approved CO2 emissions figure but first
registered 1 January 1998 or later |
| SE23430 | Car benefit from 2002/03
onwards: overview of calculation for alternatively fuelled or
propelled cars |
| SE23435 | Car benefit from 2002/03
onwards: electric cars |
| SE23440 | Car benefit from 2002/03
onwards: hybrid electric/petrol cars |
| SE23445 | Car benefit from 2002/03
onwards: overview of road fuel gas vehicles |
| SE23450 | Car benefit from 2002/03
onwards: identifying road fuel gas cars first registered 1 January
2000 onwards that have approved gas CO2 emissions figure |
| SE23455 | Car benefit from 2002/03
onwards: road fuel gas vehicles first registered 1 January 2000
onwards and with approved gas CO2 emissions figure: how to
calculate the benefit |
| SE23460 | Car benefit from 2002/03
onwards: identifying road fuel gas cars that do not have approved
gas CO2 emissions figure |
| SE23465 | Car benefit from 2002/03
onwards: road fuel gas cars that do not have approved gas CO2
emissions figure: calculating the benefit |
| SE23470 | Car benefit from 2002/03
onwards: table summarising adjustments to appropriate percentage
for different fuels |
| SE23490 | Car benefit from 2002/03
onwards: calculation for petrol cars with approved CO2 emissions
figures (fuel type P): example |
| SE23491 | Car benefit from 2002/03
onwards: calculation for diesel cars with approved CO2 emissions
figures (fuel type D): example |
| SE23492 | Car benefit from 2002/03
onwards: calculation for hybrid petrol/electric car (fuel type H):
example |
| SE23493 | Car benefit from 2002/03
onwards: calculation for bi-fuel LPG car with approved gas CO2
emissions figure (fuel type B): example |
| SE23494 | Car benefit from 2002/03
onwards: calculation for bi-fuel LPG car with no approved gas CO2
emissions figure (fuel type C): example |
| SE23495 | Car benefit from 2002/03
onwards: calculation for diesel car approved to Euro IV limits
(fuel type L): example |
| SE23500 | Car benefits: calculation
of car benefit charge; reduction for periods when car
unavailable |
| SE23501 | Car benefits: calculation
of car benefit charge; reduction for periods when car unavailable;
meaning of unavailability |
| SE23502 | Car benefits: calculation
of car benefit charge; replacement cars |
| SE23503 | Car benefits: calculation
of car benefit charge; replacement cars; meaning of "similar
quality" |
| SE23504 | Car benefits: replacement
cars; meaning of "arrangement" |
| SE23510 | Car benefits: reduction
of car benefit charge for periods when car unavailable -
example |
| SE23511 | Car benefits:
circumstances when car is unavailable - example |
| SE23512 | Car benefits:
circumstances when car is
not unavailable - example |
| SE23513 | Car benefits: replacement
cars; circumstances which do not count as "arrangements" -
example |
| SE23514 | Car benefits: replacement
cars; circumstances which do count as "arrangements" - example |
| SE23530 | Car benefits: calculation
of car benefit charge; reduction for payments for private use of
the car |
| SE23531 | Car benefits: calculation
of car benefit charge; reduction for payments for private use of
the car; payments for specific supplies or services |
| SE23532 | Car benefits: calculation
of car benefit charge; reduction for payments for private use of
the car; payments for a more expensive car |
| SE23533 | Car benefits: calculation
of car benefit charge; reduction for payments for private use of
the car; working cases where there is doubt about whether or not
payments are admissible |
| SE23545 | Car benefits: calculation
of car benefit charge taking account of price of car and
accessories, business travel, age, unavailability and payments for
private use; 1994/95 to 1998/99 - example |
| SE23546 | Car benefits: calculation
of car benefit charge taking account of price of car and
accessories, business travel, age, unavailability and payments for
private use; 99/2000 to 2001/02: example |
| SE23547 | Car benefits: calculation
of car benefit charge taking account of price of car and
accessories, unavailability and payments for private use; 2002/03
onwards: example |
| SE23550 | Car benefits:
miscellaneous points; transfer of ownership of the car to the
employee |
| SE23555 | Car benefits:
miscellaneous points; cars available after employment ceases |
| SE23600 | Car benefits:
miscellaneous points; cars provided for home to work travel of
disabled employees |
| SE23601 | Car benefits:
miscellaneous points; cars provided for home to work travel of
disabled employees; calculation of car benefit charge where a
taxable benefit still arises |
| SE23640 | Car benefits:
miscellaneous points; employees in the motor industry; when is
there a car benefit charge? |
| SE23641 | Car benefits:
miscellaneous points; employees in the motor industry; frequent
changes of car; calculating the car benefit charge |
| SE23642 | Car benefits:
miscellaneous points; employees in the motor industry; frequent
changes of car; calculating the car benefit charge - averaging
basis - price of car |
| SE23642a | Car benefits:
miscellaneous points; employees in the motor industry; frequent
changes of car - calculating the car benefit charge - averaging
basis - carbon dioxide emissions |
| SE23643 | Car benefits:
miscellaneous points; employees in the motor industry; frequent
changes of car; averaging basis; procedures and
record-keeping. |
| SE23644 | Car benefits:
miscellaneous points; employees in the motor industry: special
discounts |
| SE23680 | Car benefits: cars
provided for disabled employees; cases where a taxable benefit
still arises - example. |
| SE23800 | Pooled cars and vans:
general |
| SE23801 | Pooled cars and vans:
meaning of private use "merely incidental" to its business use |
| SE23802 | Pooled cars and vans: "de
minimis" private use |
| SE23803 | Pooled cars and vans:
meaning of "not normally kept overnight" |
| SE23804 | Pooled cars and vans:
claims for "pooled car or van" status; 1995/96 and earlier
years |
| SE23805 | Pooled cars and vans:
claims for "pooled car or van" status; 1995/96 and earlier years;
claims to be determined by an Inspector |
| SE23806 | Pooled cars and vans:
procedures 1996/97 onwards |
| SE23810 | Pooled cars and vans:
periodic check of "pooled car or van" status |
| SE23811 | Pooled cars and vans: use
of "pooled cars" by chauffeurs |
| SE23813 | Pooled cars and vans:
inadequate parking facilities |
| SE23815 | Pooled cars and vans:
employee carrying secret documents |
