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Posted Tue, 07 Jan 2025 09:26:59 GMT by TracyE
An employee has a EV and does a salary sacrifice for this, does the amount paid by salary sacrifice get entered into the capital contributions on the P11d please ?
Posted Fri, 17 Jan 2025 15:24:12 GMT by HMRC Admin 13 Response
Hi TracyE
No this box would only be used it the payment came from the net salary ie salary that has already been taxed. 
The salary sacrifice amount does not reduce the taxable value of the benefit, if the car is arranged and paid for directly by the employer the employee will save on employee NI.
Thank you. 
 

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