ICAEW.com works better with JavaScript enabled.

Taxation of cars

Calculating and administrating tax on company cars and other business vehicles is a specialist area that requires expertise and up-to-date knowledge. On this page you can access a range of articles, books and online resources providing quick links to tax news, background information and key documentation.

What's on this page?

  • Online articles
  • Useful links: ICAEW, HMRC and other resources
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured article

Two directors, one car, who pays the tax?
Tips and Advice- Tax, 26 June 2014, p.6
The business you and your wife set up a few years ago provides a company car. But now you have children your spouse receives less income and so pays tax at a lower rate. Can you simply put the car in her name to save tax?

Featured book

Company cars 2013-14
Bradford, S. (Wolters Kluwer, 2013, 282 pages)
Provides practical guidance on the application of the rules, planning issues and potential pitfalls. It also highlights recent developments and proposals for change.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

ICAEW

Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.

Working with HMRC
Help for tax advisers with useful ICAEW and HMRC contacts and guidance all in one place.

Useful links

HMRC

Company cars
Information and guidance for employees and employers about tax and National Insurance Contributions rules on company cars and company car fuel. The website contains a range of helpsheets, booklets and guidance manuals, including a company car and car fuel benefit calculator.

Company vans
Information and guidance for employees and employers about tax and National Insurance Contributions rules on company vans.

Other resources

Association des Constructeurs Européens d' Automobiles (ACEA)
Website of the European Automobile Manufacturers Association, which produces an annual tax guide providing an overview of taxes levied on motor vehicles across Europe. The summary and highlights from the official annual tax guide are available on the website along with details of how to purchase the full report. Tables in the summary include:

  • Taxes on acquisition
  • Taxes on ownership
  • Taxes on motoring
  • Fiscal income from motor vehicles.

How to tax your vehicle
A collection of information on vehicle tax provided through the Directgov website, including vehicle tax rates and car tax rules. The website incorporates information previously published on the DVLA website.

Emissions Data
C02 emissions data search service provided by the Society of Motor Manufacturers and Traders in agreement with HMRC. The site provides a search by car specification to determine CO2 emissions of cars for the purposes of the company car tax rules which came into force on 6th April 2002.

Glass's Guide to Car Values
Online service from Glass's Information Services detailing their subscription-based valuation products. Glass's have been publishing guides to car values since 1933.

Parker's Online
Website from the publishers of The Parker's Car Price Guide which includes an online search tool for new and used car and van prices. The site also contains a special report Parker's Guide to Road Tax with news updates relating to road tax.

Tax and the Company Car
An overview of the taxation of company cars from MacIntyre Hudson.

Vehicle Excise Duty Calculator
Calculator from the Vehicle Certification Agency designed to show a vehicle's excise duty (applicable to vehicles first registered on or after 1 March 2001).

What Car?
Official website of the car buyer's guide which includes a free online valuation service for used cars.

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.