Expenses and benefits: private use of heavy goods vehicles

As an employer, if you let an employee borrow a heavy goods vehicle (HGV) for private use it doesn바카라 사이트™t count as a taxable expense or benefit 바카라 사이트“ as long as the vehicle is mostly used for work purposes.

This means:

  • you don바카라 사이트™t have to report it to HMRC
  • you don바카라 사이트™t deduct or pay tax or National Insurance on it

Salary sacrifice arrangements

If you let an employee borrow an HGV as part of a salary sacrifice arrangement it won바카라 사이트™t be exempt. You바카라 사이트™ll need to report on form P11D whichever amount is higher:

  • the salary given up
  • the annual value of the use of the HGV - this includes rent, hire charges and any other related expenses

These rules don바카라 사이트™t apply to arrangements made before 6 April 2017 - check when the rules will change.

Technical guidelines

The following guide contains more detailed information:

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