EIM25500 | The benefits code: car fuel benefit: contents page
From HM Revenue & Customs · Employment Income Manual
The guidance on car and car fuel benefits has been restructured. There is a conversion chart between the old and new page numbers at EIM23005.
This index covers car fuel benefit. There are related indexes at:
Contents22 entries
- EIM25510Car fuel benefit: introduction
- EIM25515Car fuel benefit: meaning of provided
- EIM25520Car fuel benefit: replaces other tax liabilities
- EIM25525Car fuel benefit: charge not related to cost of providing fuel
- EIM25530Car fuel benefit: does not apply to employee's own car
- EIM25550Car fuel benefit: calculating the cash equivalent
- EIM25555Car fuel benefit: when cash equivalent is nil
- EIM25560Car fuel benefit: cash equivalent for a full year
- EIM25565Car fuel benefit: reduction if car unavailable
- EIM25570Car fuel benefit: reduction if fuel withdrawn and not reinstated
- EIM25575Car fuel benefit: shared car
- EIM25580Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)
- EIM25585Car and fuel benefits: practical help in calculating cash equivalent
- EIM25600Car fuel benefit: example 1: full year
- EIM25605Car fuel benefit: example 2: reduction if car unavailable
- EIM25610Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
- EIM25615Car fuel benefit. Example 4: car partly unavailable and fuel withdrawn
- EIM25650Car fuel benefit: no fuel for private use: making good car fuel provided for private use
- EIM25655Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
- EIM25660Car fuel benefit: belated making good
- EIM25690Car fuel benefit: mileage allowances paid by the employer for a provided car
- EIM25695Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries