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Official guidance
Employment Income Manual

EIM25500 · The benefits code: car fuel benefit: contents page

  • EIM25510 · Car fuel benefit: introduction
  • EIM25515 · Car fuel benefit: meaning of provided
  • EIM25520 · Car fuel benefit: replaces other tax liabilities
  • EIM25525 · Car fuel benefit: charge not related to cost of providing fuel
  • EIM25530 · Car fuel benefit: does not apply to employee's own car
  • EIM25550 · Car fuel benefit: calculating the cash equivalent
  • EIM25555 · Car fuel benefit: when cash equivalent is nil
  • EIM25560 · Car fuel benefit: cash equivalent for a full year
  • EIM25565 · Car fuel benefit: reduction if car unavailable
  • EIM25570 · Car fuel benefit: reduction if fuel withdrawn and not reinstated
  • EIM25575 · Car fuel benefit: shared car
  • EIM25580 · Car fuel benefit: the multiplier (section 150(1) ITEPA 2003 amount)
  • EIM25585 · Car and fuel benefits: practical help in calculating cash equivalent
  • EIM25600 · Car fuel benefit: example 1: full year
  • EIM25605 · Car fuel benefit: example 2: reduction if car unavailable
  • EIM25610 · Car fuel benefit: example 3: reduction if fuel withdrawn and not reinstated
  • EIM25615 · Car fuel benefit. Example 4: car partly unavailable and fuel withdrawn
  • EIM25650 · Car fuel benefit: no fuel for private use: making good car fuel provided for private use
  • EIM25655 · Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good
  • EIM25660 · Car fuel benefit: belated making good
  • EIM25690 · Car fuel benefit: mileage allowances paid by the employer for a provided car
  • EIM25695 · Car fuel benefit: fares allowances paid under working rule agreements in the building, civil engineering and electrical contracting industries
  1. The benefits code: car fuel benefit: contents page
  2. Car and fuel benefits: practical help in calculating cash equivalent

EIM25585 | Car and fuel benefits: practical help in calculating cash equivalent

From HM Revenue & Customs · Employment Income Manual

The P11D series of forms contains Working Sheet 2 (WS2), which can be used to calculate the cash equivalent of car and car fuel benefits. It is normally available both to staff and external users on before the end of the tax year to which it relates.

Alternatively, an interactive car and car fuel benefit calculator is available via .

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