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EIM23010 | Car benefit: the charge to tax: contents

From HM Revenue & Customs · Employment Income Manual

This index covers the charge to tax. There are related indexes at:

Contents87 entries

  1. EIM23015Car benefit: introduction
  2. EIM23020Car benefit: conditions for the charge to apply
  3. EIM23021Section 7 Finance Act 2016: guidance on the new legislation on company cars
  4. EIM23025Car benefit: scope of the charge
  5. EIM23030Car benefit: exceptions
  6. EIM23035Car benefit: prohibition on other tax charges where car benefit charge applies
  7. EIM23040Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
  8. EIM23050Car benefit: benefit not otherwise taxable
  9. EIM23055Car and car fuel benefits: class 1A National Insurance contributions payable by employers
  10. EIM23060Car and car fuel benefits: fair bargain
  11. EIM23100Car benefit: meaning of car
  12. EIM23105Car benefit: meaning of car: flowchart
  13. EIM23110Car benefit: car or van - summary
  14. EIM23115Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
  15. EIM23120Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited
  16. EIM23121Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: judicial comments
  17. EIM23125Car benefit: vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type
  18. EIM23130Car benefit: meaning of not commonly used as a private vehicle
  19. EIM23135Car benefit: meaning of unsuitable for use as a private vehicle
  20. EIM23140Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles
  21. EIM23145Car benefit: off road and multi-purpose vehicles
  22. EIM23150Car benefit: double cab pickups
  23. EIM23151Car benefit: double cab pickups 6 April 2025 onwards
  24. EIM23155Car benefit: other specific types of vehicle
  25. EIM23160Car benefit: meaning of car
  26. EIM23200Car benefit: meaning of made available
  27. EIM23205Car benefit: meaning of without any transfer of the property in it
  28. EIM23210Car benefit: meaning of without any transfer of the property in it: part ownership
  29. EIM23215Car benefit: meaning of without any transfer of the property in it: cars leased to director or employee
  30. EIM23220Car benefit: transfer of ownership of the car to the employee
  31. EIM23225Car benefit: employee car ownership schemes
  32. EIM23250Car benefit: meaning of by reason of the employment
  33. EIM23255Car benefit: meaning of by reason of the employment: car made available by the employer
  34. EIM23260Car benefit: meaning of by reason of the employment: car made available by someone other than the employer
  35. EIM23300Car benefit: meaning of available
  36. EIM23305Car benefit: meaning of private use and business travel
  37. EIM23400Car benefit: exceptions - private use prohibited and there is none
  38. EIM23405Car benefit: exceptions - private use prohibited
  39. EIM23410Car benefit: exceptions - no actual private use
  40. EIM23450Car and van benefit: pooled cars and vans: general
  41. EIM23455Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use
  42. EIM23460Car and van benefit: pooled cars and vans: de minimis private use
  43. EIM23465Car and van benefit: pooled cars and vans: meaning of not normally kept overnight
  44. EIM23470Car and van benefit: pooled cars and vans: difficult cases
  45. EIM23475Car and van benefit: pooled cars and vans: periodic check of pooled car or van status
  46. EIM23480Car and van benefit: pooled cars and vans: use of pooled cars by chauffeurs
  47. EIM23485Car and van benefit: pooled cars and vans: inadequate parking facilities
  48. EIM23490Car and van benefit: pooled cars and vans: employee carrying secret documents
  49. EIM23550Car benefit: car made available to more than one member of a family or household employed by the same employer
  50. EIM23555Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
  51. EIM23560Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
  52. EIM23565Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition A
  53. EIM23570Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition B
  54. EIM23600Car benefit: emergency vehicles exemption: conditions 1 to 3
  55. EIM23605Car benefit: emergency vehicles exemption: conditions 4 to 5
  56. EIM23610Car benefit: Emergency vehicles: charge to tax
  57. EIM23615Car benefit: Emergency vehicles: charge to tax: disregard for fuel
  58. EIM23650Car benefit: special cases: disabled drivers: summary of adjustments
  59. EIM23655Car benefit: special cases: transport between home and work for disabled employees
  60. EIM23660Car benefit: special cases: cars provided for home to work and training travel of disabled employees
  61. EIM23700Car benefit: special cases: miscellaneous: cars available after employment ceases
  62. EIM23750Car benefit: special cases: employees in the motor industry (to 2008/09): when is there a car benefit charge?
  63. EIM23755Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
  64. EIM23760Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: price of notional car
  65. EIM23765Car benefit: special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
  66. EIM23770Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
  67. EIM23775Car benefit: special cases: employees in the motor industry (to 2008/09): special treatment
  68. EIM23800Car benefit: special cases: employees in the motor industry (from 2009/10): when is there a car benefit charge?
  69. EIM23805Car benefit: special cases: test and experimental cars (from 2009/10): when is there a car benefit charge?
  70. EIM23810Car benefit: special cases: demonstration and courtesy cars (from 2009/10): when is there a car benefit charge?
  71. EIM23815Car benefit: special cases: employees with frequent changes of car (from 2009/10): “averaging”: introduction
  72. EIM23820Car benefit: special cases: employees with frequent changes of car (from 2009/10): requests for special treatment
  73. EIM23825Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging process: outline
  74. EIM23830Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging
  75. EIM23835Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 1: cars without a CO2 emissions figure
  76. EIM23840Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 2: group the cars subject to averaging
  77. EIM23845Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car
  78. EIM23850Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging step 4: average CO2 emissions and appropriate percentage of notional car
  79. EIM23855Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
  80. EIM23860Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location
  81. EIM23865Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars
  82. EIM23870Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): benefit charge of notional car: example
  83. EIM23875Car benefit: special cases: employees with frequent changes of car (from 2009/10): practical issues
  84. EIM23880Car benefit: special cases: employees with frequent changes of car (from 2009/10): procedures and record-keeping
  85. EIM23885Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
  86. EIM23900Car benefit: special cases: issues relating to electric cars
  87. EIM25500The benefits code: car fuel benefit: contents page