Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Hire car and BIK charge where there is 'incidental' private use

    Hi HMRC- reading the guidances around incidental personal use and HMRC Statement of Practice SP2/96. If an employee only uses a vehicle for business purposes and is working away from home for a week (for example delivering training at a remote location)- are they permitted to use their van or car during that week to travel to and from accommodation and to go and eat/go to the gym (for example) without triggering a BIK charge? The reason I mention gym also is because gym facilities would be available to them at other work locations. Thanks.