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  • P11D for Company Cars no personal use

    To get clarification on the reporting of and the taxation of a company vehicle. We find serious discrepancies between what you state over the telephone to our employees and to us and your publications on your website and in the relevant legislation, namely in Section 114 ITEPA 2003 and your EIM23020 - Car benefit: conditions for the charge to apply. The situation is: We provide company cars to service engineers in our employ, which they keep on their drive over night. In our Contract of employment we specify that the car is available for private use. Additionally, we have no way of checking to a certainty level that the car is not being used for private purposes. We have rang HMRC Employer Help Line twice this week, spoke to two different advisors, who have informed us that if the employee writes to us, despite the clause in the contract that I mentioned above, and states that there is no private use of the company vehicle we do not have to submit an P46 Car or P11D. Similar information is given to our employees when they call your helpline, and this creates a problem. As the employer we are in the middle of this confusion and we ask for a clarification in writing on which we can rely upon in the communication to our employees and in future communication with HMRC on the matter. Specifically we are asking for HMRC to confirm that we do not have to submit a P11D for those employees who say to us that they do not use the company car for personal / private use. Could you please send an answer above query urgently, so we can put this problem to bed for once and all.