Calculate tax on employees' company cars

As an employer, if you provide company cars or fuel for your employees바카라 사이트™ private use, you바카라 사이트™ll need to work out the taxable value so you can report this to HM Revenue and Customs (HMRC).

바카라 사이트˜Private use바카라 사이트™ includes employees바카라 사이트™ journeys between home and work, unless they바카라 사이트™re travelling to a temporary place of work.

Find out about tax on company cars if you바카라 사이트™re an employee.

This guide is also available in Welsh (Cymraeg).

Work out taxable value

You can calculate taxable value using commercial payroll software.

Or you can use HMRC바카라 사이트™s .

Using the HMRC calculator

Choose fuel type 바카라 사이트˜F바카라 사이트™ for diesel cars that meet the Euro 6d standard (also known as Real Driving Emissions 2). Choose type 바카라 사이트˜D바카라 사이트™ for other diesel cars.

Choose type 바카라 사이트˜A바카라 사이트™ for all other cars.

You can check a car바카라 사이트™s CO2 emissions.

For electric cars and other cars with an approved CO2 emissions figure of 75g/km or less, answer 바카라 사이트˜no바카라 사이트™ to the question 바카라 사이트˜is the car provided via an optional remuneration arrangement?바카라 사이트™.

If your car has an approved CO2 emissions figure of 1 to 50g/km, you바카라 사이트™ll also need to fill in the box for 바카라 사이트˜zero emission mileage바카라 사이트™ (also known as electric range). This is the distance the car can go on electric power before its batteries need recharging.

You can get your zero emission mileage figure from:

• your vehicle바카라 사이트™s certificate of conformity, if you own the car
• the leasing company or fleet provider, if you lease the car

Work out the value manually

You can also work out the value manually on P11D working sheet 2.

Taxable value of cars

The taxable value of a car is not the same as its cost. The taxable value also depends on:

• the car바카라 사이트™s fuel type and level of CO2 emissions
• the amount of time the car is unavailable during the tax year (for example, because of a mechanical fault)