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Company car tax

Expert commentary and practical guidance from ICAEW related to the taxation of company cars under the UK tax regime.

In this section

Features and articles

Tax news in brief 5 June 2024

Highlights from the broader tax news for the week ending 5 June 2024, including: HMRC publishes guidance on the abolition of multiple dwellings relief; an update on the VAT refund scheme for museums and galleries; and the Scottish visitor levy has been passed.

Tax news in brief 29 November 2023

Highlights from the broader tax news for the week ending 29 November 2023, including: HMRC’s compliance professional standards; VAT group registration delays; advisory fuel rates; and changes to HMRC’s Apprenticeship Levy Manual.

Tax news in brief 31 May 2023

Highlights from the broader tax news for the week ending 31 May 2023, including: advisory fuel rates; service availability indicators for payment plans; visitor levy legislation; and an update to SAYE bonus rates.

Tax news in brief 1 March 2023

Highlights from the broader tax news for the week ending 1 March 2023, including: advisory fuel rates; stamp taxes newsletter; HMRC’s SDLT postcode; arrests connected with Euro Pacific bank; ATED revaluations; and economic crime levy guidance.

Tax news in brief 30 November 2022

Highlights from the broader tax news for the week ending 30 November 2022, including: registering a client for VAT as an agent; the latest advisory fuel rates; wet signatures not required for IHT100 forms; changes to IHT400 forms; ATED relief for “Homes for Ukraine”; and details of benefit and pension rates for 2023/24.

Tax news in brief 23 November 2022

Highlights from the broader tax news for the week ending 23 November 2022, including: increase to electric car advisory fuel rate; removal of access to CHIEF for importers; technical guidance on the fulfilment house due diligence scheme; electronic submission of VAT refund claims for non-UK businesses; and the Autumn Finance Bill 2022.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Vehicle fleet

Chapter on the scope for capital allowances claims provided by company cars.

Benefits and Expenses

Chapter containing advice on tax planning for benefits and expenses, written for anyone who advises or runs a family or owner-managed company. Topics covered include: company cars and vans, travel and subsistence costs, living accommodation and other common employee benefits.

Benefits in relation to cars and vans

A chapter on the taxation of company cars and vans, covering tax issues relating to UK employers and their staff.

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Representations

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Expenses and benefits A-Z

Government guidance on individual expenses and employee benefits presented in an A-Z list

Car fuel data, CO2 and vehicle tax tools

Range of calculators including tools to work out vehicle tax costs for a new or used car, tax costs for all vehicle types, and emissions information on a new or used car.

Expenses and benefits: company vans and fuel

Overview for employers on tax, National Insurance and reporting obligations for those providing company vans and fuel to employees. It covers exemptions, what to report and how to calculate value.

ACEA Tax Guide

A 300+ page annual publication produced by the European Automobile Manufacturers Association on the taxes levied on the sale, registration, ownership and use of motor vehicles in 39 countries. The guide covers the UK, EU member states, EFTA countries and major world markets such as Brazil, China, India, Japan, South Korea, Russia, Turkey and the United States.

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