In this section:
- Completing form P11D
- Completing form P9D
- Completing form P11D(b)
- Report start or change of car benefit on form P46 (Car)
- Correcting errors in expenses and benefits reporting
Report start or change of car benefit on form P46 (Car)
If you make a car available to an employee and they can use it for private journeys, you’ll have to report the car benefit to us and pay Class 1A National Insurance contributions (NICs) on it.
The rules for reporting and paying NICs on car benefits are explained in another of our guides – this guide deals with form P46 (Car). You must complete this form when you first provide an employee with a car benefit, and again any time you change their car or provide them with an additional car.
This guide lists the circumstances in which you must file a form P46 (Car) and explains which of your employees the form applies to. It highlights the information you’ll need to have to hand when completing the form, and it tells you when and how to file the form to us.
On this page:
- In what circumstances should a form P46 (Car) be submitted?
- Which employees and which cars does the form apply to?
- Information needed to complete the form
- How to complete and file form P46 (Car)
- Deadline for filing
- More useful links
In what circumstances should a form P46 (Car) be submitted?
You must complete and file the form to us if any of the following occurs:
- you provide an employee or director with a first car, available for private use
- you provide an employee or director with a second or further car, available for private use
- you change the car you’re providing to an employee or director
- an employee whom you provide with a car starts earning at a rate of £8,500 or more per year, or becomes a director
- you withdraw (and don’t replace) a car provided to an employee or director
Which employees and which cars does the form apply to?
The requirement to file form P46 (Car) only applies if you provide a car that’s available for private use to the following categories of employee:
- employees earning at a rate of £8,500 or more per year (including the value of all expenses and benefits you provide to them)
- directors, irrespective of their earnings
Some company cars are eligible for an exemption from car benefit charges, so you won’t need to complete form P46 (Car) if you provide them. These are:
- ‘pool’ cars – these are cars used by more than one employee, normally kept on your business premises, and used entirely for business purposes (a limited amount of private use is permitted if it is incidental to a business journey)
- cars adapted for use by employees with a disability, if the only private use is for ordinary commuting
- emergency vehicles used only by on-call employees of the police, fire, fire and rescue, ambulance or paramedic services
Guidance about the rules on car benefits
More about what’s included in the £8,500 threshold
Information needed to complete the form
You will need the following pieces of information in order to complete form P46 (Car):
- your Employer’s PAYE reference number
- your employee’s name
- their National Insurance number (or date of birth and gender if you don’t know their NI number)
- the make and model of the car being provided
- its engine size, fuel type and CO2 emissions figure
- the date the car was first registered
- the list price of the car and any extras or accessories fitted to it
- the date you first made the car available to your employee
- any amounts contributed by the employee to the cost of the car or its extras and accessories
- any amounts you receive from the employee as required payments for their private use of the car
- details of whether any fuel is provided for private use
How to complete and file form P46 (Car)
The easiest way to complete and file the form to us is electronically. You can use:
- the free ‘Online Return and Forms – PAYE’ service on our website, which lets you complete and file the form over the Internet
- commercial payroll software – you’ll need to check that the program you use allows you to complete form P46 (Car), and whether it allows online filing
- the ‘Fill in forms’ section of our Employer CD-Rom – this makes it easy to complete the form, but doesn’t allow online filing
Alternatively, you can complete a paper version of form P46 (Car) and send or deliver it to us. You can download and print a copy of the form or order one from our Employer Orderline – use the links below.
More about using PAYE Online for Employers to file your forms online
Contact our Employer Orderline to order an Employer CD-Rom or a paper form P46 (Car)
Deadline for filing
Make sure we receive your completed form within 28 days of the end of the quarter in which the car benefit change you’re reporting took place. The four end-of-quarter dates are:
- 5 July
- 5 October
- 5 January
- 5 April
More useful links
More about reporting and paying NICs on car benefits
Get car CO2 emissions figures on the Vehicle Certification Agency (VCA) website
More about our online services for employers
