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)