General and background information

A van is defined as a vehicle primarily built to carry goods which does not exceed a maximum fully loaded weight of 3,500 Kgs. This weight limit excludes heavy goods vehicles being classified as vans.


The benefit for company vans available for unrestricted private use is reviewed by HMRC each year – please refer to the HMRC web site for the latest charge https://www.gov.uk/expenses-and-benefits-company-vans If the van is shared this charge should be reduced on a just and reasonable basis. There is an accompanying van fuel charge (also reviewed annually) that needs to be applied.


Company van legislation allows some private use to occur. Company van drivers are allowed to take vans home to their ordinary home to work commute without incurring a charge. This is defined as restricted private use and can include insignificant private journeys such as minor detours on the way to work for the driver to buy a newspaper. However if company van is used by the driver whilst on holiday or to make the weekly supermarket shop then this is not deemed by HMRC to be insignificant and the charge applies.


Unshared vans

An employee who has two or more vans available for private use at the same time will pay tax on the standard amount for each van. The standard charge is reduced pro rata for periods when vans become unavailable part way through the year or are incapable of being used for 30 or more consecutive days. Contributions for private use made by the employee will reduce the charge on a pound for pound basis.


Shared vans

The standard charge is the same as for an unshared van. This charge is divided, on a reasonable basis, among the employees who had use of the van for the period it was available.


Van fuel

The current standard van fuel benefit charge is charged in addition to the van benefit charge for any private fuel provided. The fuel benefit is only chargeable if the van benefit charge arises. It is reduced for periods of unavailability or for shared vans in a similar manner to the van benefit.


Practical Points


  1. A tapered Van benefit charge will arise for vans with a zero emission rating, including electric vans. See notes below
  2. Vans available only for business, ordinary commuting and insignificant private journeys are not treated as taxable benefits and the scale charges do not apply. Do not report these vans on Form P11D
  3. Insignificant private use means occasional journeys for example a trip to dispose of old furniture. Note that HMRC regards weekly shopping trips as not insignificant so the tax charge would apply to such vans.
  4. Employers should be able to provide evidence regarding the use of the vans and a vehicle log of journeys undertaken in the van would help to provide this. Additionally, and where practical, employment contracts should include a clause or terms and conditions which formally specify that the vans is not available for general and private usage, so as to exclude any such use that creates a chargeable benefit in kind taxable on the driver.
  5. Legislation introduced in the 2008 Finance Bill ensures that reimbursement of private fuel costs for vans will not be treated as earnings for tax purposes. The same rules have effect for the provision of van fuel for private use as those that have effect for company car fuel.
  6. Class 1A NICs are payable on van benefit.



P11D Form: Section G




P9D Form: None (Obsolete after 2015/16 Tax year)

There is no relevant section on a P9D for a van benefit and a van record entered in the P11D Organiser system. Nothing will appear on a P9D facsimile, although the details of the non-taxable benefit will be detailed on the employee benefit statement.




P11D Guide: Section G


Additional HMRC Documentation and external help

Click the links below to go directly to the HMRC website to download or view the PDF or help files listed below:-

          HMRC WEBSITE GUIDANCE



Additional notes and guidance on Zero Emission Vans

The current van benefit charge exemption for zero emission vans is being phased out from April 2015

Legislation introduced in Finance Bill 2016 has amended subsection 155(1C)(b) to (e). The measure amends existing legislation to apply the level of the van benefit charge for zero-emissions vans at 

  • 20% of the charge for conventionally fuelled vans for the tax years 2016 to 2017 and 2017 to 2018. 
  • 40% of the van benefit charge for conventionally-fuelled vans in 2018 to 2019. 
  • 60% of the van benefit charge for conventionally fuelled vans in 2019 to 2020, 
  • 80% in 2020 to 2021 and 
  • 90% in 2021 to 2022. 

From 2022 to 2023, the van benefit charge for zero emission vans is 100% of the van benefit charge for conventionally-fueled vans.


Manual data entry

Benefit and expenses records are assigned to an employee record within the system. 


The software will require a certain amount of information in order to calculate a benefit in kind value. The information required to be entered is particular to each section of the P11D. 


How to manually enter a Section G benefit:


1

Select the employee record to that you wish to assign the benefit to
2
Select benefit section “Section G” from the drop-down benefit selector – or click on the “Section G” icon at the top of the screen.
3
Click the ADD button.

Select either an Exclusive Use or Shared Use van & click OK to proceed to the next stage.

4

Enter the details of the Van & Click SAVE to save the van details record.





5

Restricted private use – Select “Unrestricted private use” if there is to be a taxable benefit. (If the employee has not signed a declaration/agreement to the effect that any private use is “insignificant” – see here for further background information)


Availability – Enter the details in the dates the van was available to the employee

Shared Use – Enter a percentage value to reflect any shared use of the van. e.g. 50% 

Amount made good – Enter any value that the employee has made good/paid for Payments made for private use of the van

Private Fuel – Answer the Yes/No questions relating to the provision of free fuel 




6

Modify Asset

Use this to make changes to the Vans asset details (Reg Number, Description or Registered date.




7

Show Calculations

Use this to toggle between the displays of either the systems benefit balculations or entered benefit values.  


Calculations



Benefit values

Having entered the necessary details of the benefit, click on OK to save the record.

Importing Data 


File Type

The system can import data in numerous file types but a CSV (comma separated values) file recommended, it removes the complexities of Excel formulas and formatting.


Header row

The header row is used by the system to automatically select the correct import target field to match for import. It is therefore recommended to use the exact naming convention so as to remove the need to have to manually select the appropriate system target field.  Click the link to download the software Import header row TEMPLATES  


Square block of data

Try to remove all data above header row, below the last record and after the last column of data. This just helps the software interpret the data correctly.


Consistent data

The final column of data should contain consistent data i.e. a value in every cell. This ensures that the software moves to the ‘next row’ at the correct time. As you can select the data that is imported, it is sometimes wise to simply paste a column of ‘xxx’ on the far right to provide an import end.


Formatting

The format of some of the data to be imported is very important – the following pages clearly show what data and formats the software is expecting to import.


Key field

ALL data imported must contain a Key field - NI Number or Payroll Number for employees and Registration Number for cars – this is necessary to ensure that data can be married up correctly. Key fields are clearly highlighted in the table.


Column Order

The column order in the spreadsheet is not important, as the P11D Organiser will automatically map as many fields as it can, and will remember the settings made during the import process as a configuration file for future use.


Compulsory Fields

Certain other fields must also be included in order for the import routine to correctly allocate/calculate benefits particular to individual import routines. These Compulsory fields are also clearly highlighted in the tables.


Optional Data

The remainder of data that can be imported is categorized as Optional and is displayed in standard type.


Company Van Details


Information

P11D Field code

Type

Field Length

Inclusion

Pre-Format

Engine CC

CC

Numeric

4

N/A


Van Description

DESCRIPTIO

Character

50

Compulsory

 

Fuel Type

FUEL

Character

10

N/A


No Applicable CO2 

NOAPPCO2

Character

3

Optional

YES/NO

Old Van   

OLDVAN

Character

3

N/A

YES/NO

Date van first registered

REGISTERED

Date

8

Compulsory

dd/mm/yyyy

Registration Number

R_NUMBER

Character

10

Key field

 



Van Assignment

Information

P11D Field code

Type

Field Length

Inclusion

Pre-Format

Cash Foregone Fuel

CASHFGFUEL


Numeric


10


Optional



Cash Foregone Fuel



CASHFGVAN


Numeric


10


Optional



Available from Date

FROM

Date

8

Compulsory

dd/mm/yyyy

Private Fuel Repaid

FUELPAID

Character

1

Optional

Y = Yes

N = No

Fuel Provided

FUELSCALE

Character

1

Optional

Y = Yes

N = No

Made Good Amount

MADEGOOD

Numeric

10

Optional

 

Mileage

MILEAGE

Numeric

10

Optional

 

N I Number (Employee)

NI_NUMBER

Character

10

Key field

 

Payroll Number

PAYROLL

Character

20

Key field

 

Value Payrolled


PAYROLLED


Numeric


10


Optional



Restricted Private Use

RESTRICTED

Logical

1

Optional

T/F

Registration Number

R_NUMBER

Character

10

Key field

 

Shared Use Discount

SHAREDDISC

Numeric

10

Optional

 

Shared Use Indicator

SHAREDUSE

Character

3

Optional

YES/NO 

Available to Date

TO

Date

8

Compulsory

dd/mm/yyyy

Days Van not Available

UNAVAILBLE

Numeric

3

Optional

 



Step by step guide to importing data - Van Details


STEP 1 – IMPORT

Select FILE > IMPORT WIZARD (or use the system IMPORT icon to go to the Import wizard)


STEP 2 – ROUTINE

Select the Import routine to run: G - Company Van Details



STEP 3 - SELECT SOURCE FOLDER TO USE

Navigate to and select the location of the folder that contains the import .CSV file to be used in the import process



The system will also display all other spreadsheet import files that are saved in the the same directory.





STEP 4 – MAP SOURCE DATA TO TARGET FIELD

Using the import template provided, the system will automatically configure and select the matching target field for the source data on the source CSV file (header row displayed on the left will match the correct target field displayed on the right)



TIP: Use the "Reconfigure P11D Organiser target field name" button to assist with this "mapping" process.


Click NEXT


NOTE: If you are not using the template then you will need to manually select the correct target fields using the “TARGET FIELD SELECTON” button. (These will initially be un-selected and displayed as ** EXCLUDED ** in the TARGET FIELD column) - CLICK HERE TO DOWNLOAD THE TEMPLATES




STEP 5 – TARGET FIELD & DATA VALIDATION

The system will display the data in a table. A key ID selection of R_NUMBER will be set as the unique reference for asset/van

GREEN records are EXISTING vans in the system asset database (recognized by their R_NUMBER)

WHITE records are NEW vans to be added to the system asset database (not recognized by their R_NUMBER)




Clicking the NEXT button, the system will begin to validate the data and any records failing validation rules will be referred to in a series of pop-up messages. Any resulting invalid records will be removed and saved to an error log file at the end of the import process.




STEP 6 – COMMIT DATA 

The system will now commit the data & create the benefit records. The system will confirm the numbers of records to be added & updated and the total number of records from the source file. 


NOTE - Backup DATAFolder is recommended as it gives you a restore point prior to committing the changes being made during the import. 


CLICK FINISH


If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.





STEP 7 - VALIDATION & REJECTED RECORDS

Any records removed during the validation process will be saved to a “Import Error file” 


These error files can then be viewed in EXCEL, and then, having made any necessary corrections and changes to the data file, re-imported to complete the import for ALL RECORDS. 

Alternatively, use the SaveAS button to save the .dbf file as a CSV or XLS spreadsheet to your PC and work on it independently before re-importing.



If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.




Step by step guide to importing data - Van Assignment


STEP 1 – IMPORT

Select FILE > IMPORT WIZARD (or use the system IMPORT icon to go to the Import wizard)


STEP 2 – ROUTINE

Select the Import routine to run: Benefits - G - Vans


Click NEXT



STEP 3 - SELECT SOURCE FOLDER TO USE

Navigate to and select the location of the folder that contains the import .CSV file to be used in the import process 





The system will also display all other spreadsheet import files that are saved in the the same directory.




STEP 4 – MAP SOURCE DATA TO TARGET FIELD

Using the import template provided, the system will automatically configure and select the matching target field for the source data on the source CSV file (header row displayed on the left will match the correct target field displayed on the right) - 



TIP: Use the "Reconfigure P11D Organiser target field name" button to assist with this "mapping" process.


Click NEXT


NOTE: If you are not using the template then you will need to manually select the correct target fields using the “TARGET FIELD SELECTON” button. (These will initially be un-selected and displayed as ** EXCLUDED ** in the TARGET FIELD column) - CLICK HERE TO DOWNLOAD THE TEMPLATES




STEP 5 – TARGET FIELD & DATA VALIDATION

The system will display the data in a table. A key ID selection of R_NUMBER should be selected as the unique reference for asset/van

GREEN records are EXISTING vans in the system asset database (recognized by their R_NUMBER)

WHITE  records are NEW vans to be added to the system asset database (not recognized by their R_NUMBER)

YELLOW records are NEW vehicle allocation records that cannot be made as the van details record is not found (not recognized by their R_NUMBER)

PURPLE records are NEW employees, there is no existing employee record in the system so the benefit allocation cannot be made (not recognized by NI_NUMBER or PAYROLL number) 



Clicking the NEXT button, the system will begin to validate the data and any records failing validation rules will be referred to in a series of pop-up messages. Any resulting invalid records will be removed and saved to an error log file at the end of the import process.




STEP 6 – COMMIT DATA CHANGE

The system will now commit the data & create the benefit records. The system will confirm the numbers of records to be added & updated and the total number of records from the source file.  - CLICK FINISH


NOTE - Backup DATAFolder is recommended as it gives you a restore point prior to committing the changes being made during the import. 





If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.



STEP 7 - VALIDATION & REJECTED RECORDS

Any records removed during the validation process will be saved to a “Import Error file” 


These error files can then be viewed in EXCEL, and then, having made any necessary corrections and changes to the data file, re-imported to complete the import for ALL RECORDS. 

Alternatively, use the SaveAS button to save the .dbf file as a CSV or XLS spreadsheet to your PC and work on it independently before re-importing.


If your file contained no errors that need to be re-imported, simply click CANCEL to exit from the import wizard and return to the main P11D Organiser system.