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Posted Sat, 05 Mar 2022 22:48:59 GMT by Ross Wilkinson
We’ve registered to payroll our company car benefit from 22/23. I have three questions : 1. On the first FPS in April what date should we use in the made available date ? I can confirm all cars were made available prior to 5 th April 2022 so wasn’t sure if the available from date should be blank ? 2. If an employee hands the car back and doesn’t take another, do we need to report all of the make and model details , as well as the date the car was handed back and the final pro-rated cash equivalent value ? 3 . If an employee hands the car back and takes another one, do we report both cars on the FPS (one with the end date , the other with the start date)
Posted Mon, 07 Mar 2022 13:45:19 GMT by HMRC Admin 17

You have registered to payroll from the 2022/23 tax year so the date will be from 06/04/2022.

Every time an employee changes their car or stops having the car you the employer must advise HMRC by submitting the P46 (car) form.

If the employee changes their car you may need to amend the amount you are putting through payroll.

To discuss further you should contact the employers helpline on 0300 200 3200.

Thank you. 

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