Lucy Rees

Thank you. If the car was provided part way through the tax year, do the days before it was provided count as 'days unavailable for use' ?

When calculating the P11D Value for a salary sacrifice car benefit, is the P11D value reduced by the monthly salary sacrifice amounts made by the employee?

I understand that an NED of a UK company is required to be on UK payroll. However, this NED is an Irish tax resident and only visits the UK for board meetings. Do I need a s690 in order to only deduct PAYE for the time she is in the UK for board meetings/working in the UK? and can I apply to not deduct any National Insurance contributions as she is paying Irish social security?