“Unavailable” car benefit reduced
Where a company car is “unavailable” for private use for 30 or more consecutive days the benefit is proportionately reduced.
Not all benefits need to be reported on form P11D
Reimbursed expenses no longer need to be reported where they are incurred wholly, exclusively and necessarily in the performance of the employee’s duties.
Company vans ruled motor cars for tax
Your work van may now be taxed as a motor car for P11d benefits in kind purposes. Find out which company vans are impacted by the Court of Appeals ruling.