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Car and van fuel benefit charge 2012-13 & 2013-14. Car tax rates 2014-15 to 2016-17

Car and van fuel benefit charge 2012-13 & 2013-14. Car tax rates 2014-15 to 2016-17

What is a car, commercial vehicle or motor home for VAT?

How to tell the difference between a car, a commercial vehicle, a motorcycle and a motor home or motor caravan for VAT purposes

Vans - company vans (including fuel)

Guidance for employers on the tax and NICs rules if you make a company van available to an employee

Company benefits in your tax code

Understanding company benefits in your tax code and PAYE Coding Notice, what to do if you start or stop getting a company benefit

EDI filing for large employers

If you're an employer with large volumes of payroll data, you can use EDI to securely share information and forms with HMRC

Congestion charges

Expenses and benefits In this section: Expenses and benefits A to Z You are here: Home > Operating PAYE in real time > Expenses and benefits > Expenses and benefits A to Z A B C D E F G H I J K L M…

Mileage expenses for business travel in employees' own vehicles

Guidance for employers on the tax and NICs rules if you pay an employee to cover the costs of business travel in their own vehicles

Travel - mileage and fuel allowances

Travel - mileage and fuel allowances

Company vans

Information and guidance for tax on company vans

Employer Bulletin April 2014 Issue 47

Payroll news and updates

Tax on company vans

Guidance to employers and employees about tax on company vans

Individuals - Personal Taxes, Tax Credits, Child Benefits

You will be able to find all of the published Budget Day Documents, and supporting information through links on this page

Individuals: Personal Taxes, Tax Credits, Child Benefits

Individuals: Personal Taxes, Tax Credits, Child Benefits

Van benefit to 2004/05: shared availability: payment for private use of van

EIM22100 - Van benefit to 2004/05: shared availability: payment for private use of van Section 165 ITEPA 2003 A deduction is to be made from the provisional sum calculated under Step 6 of Section 161(1) ITEPA 2003 (…

Van benefit to 2004/05: exceptions

EIM22061 - Van benefit to 2004/05: exceptions Sections 118(1) and 168 ITEPA 2003 There are two exceptions to the van benefit charge rule at EIM22060. They are: vans forming part of a "van pool", which are exempted …

Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited

EIM22765 - Van benefit from 2005/06: exceptions - pooled vans and vans where private use is prohibited Sections 118(1) and 168 ITEPA 2003 There are three exceptions to the scope of the van benefit charge at EIM22701…

Van and van fuel benefit from 2005/06: fair bargain

EIM22716 - Van and van fuel benefit from 2005/06: fair bargain The concept of “fair bargain” has no relevance to van or van fuel benefit. See EIM23060 for an explanation in terms of car and car fuel benefits.

Van benefit from 2005/06: definitions - van

EIM22725 - Van benefit from 2005/06: definitions - van Section 115 ITEPA 2003 This definition is carried over from years before 2005/06 and remains unchanged in practice. Definition A van means a mechanically …

Van benefit to 2004/05: meaning of van

EIM22065 - Van benefit to 2004/05: meaning of van Section 115 ITEPA 2003 A van means a mechanically propelled road vehicle that: is a goods vehicle (a vehicle of a construction primarily suited for the conveyance …

Car and van benefit: pooled cars and vans: periodic check of pooled car or van status

EIM23475 - Car and van benefit: pooled cars and vans: periodic check of pooled car or van status Where a car or van has been accepted as a pooled car or van its status should be checked periodically because the …