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Contents

Official guidance

Employment Income Manual

EIM23010 · Car benefit: the charge to tax

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EIM23015 · Car benefit: introduction
EIM23020 · Car benefit: conditions for the charge to apply
EIM23021 · Section 7 Finance Act 2016: guidance on the new legislation on company cars
EIM23025 · Car benefit: scope of the charge
EIM23030 · Car benefit: exceptions
EIM23035 · Car benefit: prohibition on other tax charges where car benefit charge applies
EIM23040 · Car benefit: is an employee chargeable under the benefits code: effect of expenses, etc. paid in connection with a provided car
EIM23050 · Car benefit: benefit not otherwise taxable
EIM23055 · Car and car fuel benefits: class 1A National Insurance contributions payable by employers
EIM23060 · Car and car fuel benefits: fair bargain
EIM23100 · Car benefit: meaning of car
EIM23105 · Car benefit: meaning of car: flowchart
EIM23110 · Car benefit: car or van - summary
EIM23115 · Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of construction
EIM23120 · Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: meaning of primarily suited
EIM23121 · Car benefit: vehicle of a construction primarily suited for the conveyance of goods or burden of any description: judicial comments
EIM23125 · Car benefit: vehicle of a type not commonly used as a private vehicle and unsuitable to be so used: meaning of type
EIM23130 · Car benefit: meaning of not commonly used as a private vehicle
EIM23135 · Car benefit: meaning of unsuitable for use as a private vehicle
EIM23140 · Car benefit: meaning of unsuitable for use as a private vehicle: emergency vehicles
EIM23145 · Car benefit: off road and multi-purpose vehicles
EIM23150 · Car benefit: double cab pickups
EIM23151 · Car benefit: double cab pickups 6 April 2025 onwards
EIM23155 · Car benefit: other specific types of vehicle
EIM23160 · Car benefit: meaning of car
EIM23200 · Car benefit: meaning of made available
EIM23205 · Car benefit: meaning of without any transfer of the property in it
EIM23210 · Car benefit: meaning of without any transfer of the property in it: part ownership
EIM23215 · Car benefit: meaning of without any transfer of the property in it: cars leased to director or employee
EIM23220 · Car benefit: transfer of ownership of the car to the employee
EIM23225 · Car benefit: employee car ownership schemes
EIM23250 · Car benefit: meaning of by reason of the employment
EIM23255 · Car benefit: meaning of by reason of the employment: car made available by the employer
EIM23260 · Car benefit: meaning of by reason of the employment: car made available by someone other than the employer
EIM23300 · Car benefit: meaning of available
EIM23305 · Car benefit: meaning of private use and business travel
EIM23400 · Car benefit: exceptions - private use prohibited and there is none
EIM23405 · Car benefit: exceptions - private use prohibited
EIM23410 · Car benefit: exceptions - no actual private use
EIM23450 · Car and van benefit: pooled cars and vans: general
EIM23455 · Car and van benefit: pooled cars and vans: meaning of private use merely incidental to business use
EIM23460 · Car and van benefit: pooled cars and vans: de minimis private use
EIM23465 · Car and van benefit: pooled cars and vans: meaning of not normally kept overnight
EIM23470 · Car and van benefit: pooled cars and vans: difficult cases
EIM23475 · Car and van benefit: pooled cars and vans: periodic check of pooled car or van status
EIM23480 · Car and van benefit: pooled cars and vans: use of pooled cars by chauffeurs
EIM23485 · Car and van benefit: pooled cars and vans: inadequate parking facilities
EIM23490 · Car and van benefit: pooled cars and vans: employee carrying secret documents
EIM23550 · Car benefit: car made available to more than one member of a family or household employed by the same employer
EIM23555 · Car benefit: car made available to more than one member of family or household employed by the same employer: two charges for one car?
EIM23560 · Car benefit: car made available to more than one member of a family or household employed by the same employer: primary condition
EIM23565 · Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition A
EIM23570 · Car benefit: car made available to more than one member of family or household employed by the same employer: secondary condition B
EIM23600 · Car benefit: emergency vehicles exemption: conditions 1 to 3
EIM23605 · Car benefit: emergency vehicles exemption: conditions 4 to 5
EIM23610 · Car benefit: Emergency vehicles: charge to tax
EIM23615 · Car benefit: Emergency vehicles: charge to tax: disregard for fuel
EIM23650 · Car benefit: special cases: disabled drivers: summary of adjustments
EIM23655 · Car benefit: special cases: transport between home and work for disabled employees
EIM23660 · Car benefit: special cases: cars provided for home to work and training travel of disabled employees
EIM23700 · Car benefit: special cases: miscellaneous: cars available after employment ceases
EIM23750 · Car benefit: special cases: employees in the motor industry (to 2008/09): when is there a car benefit charge?
EIM23755 · Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: calculating the car benefit charge
EIM23760 · Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: price of notional car
EIM23765 · Car benefit: special cases: employees in the motor industry (to tax year 2008 to 2009): frequent changes of car: CO2 emissions of notional car
EIM23770 · Car benefit: special cases: employees in the motor industry (to 2008/09): frequent changes of car: procedures and record-keeping
EIM23775 · Car benefit: special cases: employees in the motor industry (to 2008/09): special treatment
EIM23800 · Car benefit: special cases: employees in the motor industry (from 2009/10): when is there a car benefit charge?
EIM23805 · Car benefit: special cases: test and experimental cars (from 2009/10): when is there a car benefit charge?
EIM23810 · Car benefit: special cases: demonstration and courtesy cars (from 2009/10): when is there a car benefit charge?
EIM23815 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): “averaging”: introduction
EIM23820 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): requests for special treatment
EIM23825 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging process: outline
EIM23830 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 1: identify the cars to be subject to averaging
EIM23835 · Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 1: cars without a CO2 emissions figure
EIM23840 · Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): Averaging Step 2: group the cars subject to averaging
EIM23845 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 3: average price of notional car
EIM23850 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): averaging step 4: average CO2 emissions and appropriate percentage of notional car
EIM23855 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 5: benefit charge of notional car
EIM23860 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location
EIM23865 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 7: allocate qualifying employees to the notional cars
EIM23870 · Car benefit: special cases: employees with frequent changes of car (from 2009 to 2010): benefit charge of notional car: example
EIM23875 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): practical issues
EIM23880 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): procedures and record-keeping
EIM23885 · Car benefit: special cases: employees with frequent changes of car (from 2009/10): car fuel benefit
EIM23900 · Car benefit: special cases: issues relating to electric cars
EIM25500 · The benefits code: car fuel benefit: contents page

Employment Income Manual
Car benefit: the charge to tax: contents

EIM23105 | Car benefit: meaning of car: flowchart

From HM Revenue & Customs · Employment Income Manual

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