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Practical points 2018 - Employment tax

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 16 January 2018
  • Archived on: 01 January 2019

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to employment taxes, including: benefits and expenses; company car tax; national insurance; PAYE and real-time information; and taxation of intermediaries. These brief practical points are published each month in the faculty's magazine TAXline.

Hybrid cars are treated as either petrol or diesel cars for this purpose.

Advisory fuel rates are intended to reflect actual average fuel costs and are updated quarterly. They are not mandatory but can be used by employers who reimburse employees for business travel in their company cars or require employees to repay the cost of fuel used for private travel. Using the rates means there is no charge to either income tax or NIC on the amounts paid to employees.