Error in booklet CA33(2007) Class 1A National Insurance contributions on Car and Fuel Benefits

There is an error in the paper version of booklet CA 33 (2007) Class 1A National Insurance contributions on Car and Fuel Benefits. The same error is on the Employer’s CD-ROM. The internet version of the booklet was corrected earlier this year. This error will be corrected when the CA33 (2008) is published.

The error

The error appears in the table in section 43 'Cars with a CO2 emissions figure first registered on or after 1 January 1998 only: ready reckoner' on page 14. The entries for cars with 170 g/km of CO2 emissions read '20 per cent' and '21 per cent' when they should read '21 per cent' and '22 per cent' respectively.

The same table is reproduced in appendix 2 of leaflet 480 but shows the correct figures.

What you should do

Please check that for cars made available in the 2007-08 tax year, with CO2 emissions of between 170 and 174 (g/km), that you use 21 per cent as the appropriate percentage when calculating the figures you enter on forms P11D after the end of the 2007-08 tax year. For the same cars made available in the 2008-09 tax year use 22 per cent as the appropriate percentage.

If you used the incorrect appropriate percentage of 20 per cent shown for cars with emissions of between 170 and 174 (g/km), for cars made available in the 2006-07 tax year, please write to your local tax office telling them about the error. You will also need to tell your employee the correct cash equivalent of the car(s) and any fuel for cars.