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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

  1. EIM25510Car fuel benefit: introduction
  2. EIM25515Car fuel benefit: meaning of provided
  3. EIM25520Car fuel benefit: replaces other tax liabilities
  4. EIM25525Car fuel benefit: charge not related to cost of providing fuel
  5. EIM25530Car fuel benefit: does not apply to employee's own car
  6. EIM25550Car fuel benefit: calculating the cash equivalent
  7. EIM25555Car fuel benefit: when cash equivalent is nil
  8. EIM25560Car fuel benefit: cash equivalent for a full year
  9. EIM25565Car fuel benefit: reduction if car unavailable
  10. EIM25570Car fuel benefit: reduction if fuel withdrawn and not reinstated
  11. EIM25575Car fuel benefit: shared car
  12. EIM25580Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)
  13. EIM25585Car and fuel benefits: practical help in calculating cash equivalent
  14. EIM25600Car fuel benefit: example 1: full year
  15. EIM25605Car fuel benefit: example 2: reduction if car unavailable
  16. EIM25610Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
  17. EIM25615Car fuel benefit. Example 4: car partly unavailable and fuel withdrawn
  18. EIM25650Car fuel benefit: no fuel for private use: making good car fuel provided for private use
  19. EIM25655Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
  20. EIM25660Car fuel benefit: belated making good
  21. EIM25690Car fuel benefit: mileage allowances paid by the employer for a provided car
  22. EIM25695Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries