General and background information – Company cars


P11D FORM: Section E


If the employee has a company car but no fuel card, then HMRC publish a table for advisory fuel rates that is reviewed quarterly and is used to determine if there is something reportable to HMRC.


Sample Advisory Fuel Rates:


P9D FORM: Section A(1) (Obsolete after 2015/16 Tax year)




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 P11D Guide

https://www.gov.uk/government/publications/paye-end-of-year-expenses-and-benefits-p11d-guide


HMRC Booklet 480 (Chapter 6.7) 

https://www.gov.uk/government/publications/480-expenses-and-benefits-a-tax-guide


HMRC P11D Working Sheet 6

https://www.gov.uk/government/publications/paye-mileage-allowance-and-passenger-payments-p11d-ws6



Managing Mileage Payments (where NOT processed in external systems)

Should employees be paid at a different rate to the approved HMRC mileage AMAP rates for using privateltly owned cars for business mileage, the P11D Organiser can be used to create and calculated mileage records and then compare the values derived to the HMRC approved rates https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax 


A benefit in kind value arises where the amount of money received is in excess of the approved rates and the "profit" element should be declared to HMRC. Where mileage payments are made at less than the approved rates, this would leave the employee at a loss and therefore able to claim the underpaid value as tax relief from HMRC under Section 231 ITEPA 2003.


Managing Mileage Payments (where processed by external system)

If you do not wish to use the P11D Organiser to essentially emulate the mileage scheme(s) in operation within your organisation, simply use the more straightforward method detailed in the help article - Section E - Managing Mileage Payments (where processed in external systems)