Employment Tax

Cars, vans, etc ― overview

Produced by Tolley
  • 14 Oct 2021 18:23

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Cars, vans, etc ― overview
  • Definitions
  • Where to find guidance for car, van, HGV and fuel benefits and expenses
  • How to operate and report for PAYE

Cars, vans, etc ― overview

The legislation covering motor vehicles, including cars, vans, HGV and fuel is complex and varied. This note will help direct you to find the specific guidance you are looking for.

Definitions

TermWhere to find definition
AccessoriesCompany cars ― Step 2 ― accessories
Advisory fuel ratesFuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Agreeing higher rates than advisory fuel rates for company car fleetsFuel-related payments / mileage payments ― Advisory fuel rates for company car drivers
Approved Mileage Allowance Payments / MAPs / AMAPsFuel-related payments / mileage payments ― (Approved) Mileage Allowance Payments (MAPs / AMAPs) for private vehicle drivers
Capital contributionsCompany cars ― Step 3 ― capital contributions
List priceCompany cars ― Step 1 ― list price
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