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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

Spring Statement 2019

Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Tax treatment of low emission vehicles

Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.

Employment tax round up - 2018

This webinar aired on 13 February 2018, just before Scotland's major shake-up of income tax. In it payroll consultant Kate Upcraft and ICAEW’s Peter Bickley explore what this means for agents and taxpayers, and look at a myriad of other changes in the payroll arena as we approach the start of the new tax year.

Employment tax round up - 2017

First broadcast 6 June 2017 - If you don’t know about the impact of Refresh for clients and agents and the myriad of other changes in place for 2017/18 hear from Kate Upcraft, payroll consultant and ICAEW’s Sarah Ghaffari for a whistlestop tour of a very busy year for employment tax.

Employers intermediaries and IR35

First broadcast on Tuesday 18 October 2016 - In this webinar David Kirk will give a refresher course and update on how employment status affects the tax world.

Payroll & Employment Taxes - 2016

This webinar outlines the major changes affecting payroll, PAYE and NICs this year, and looks forward to future reforms already announced.

ICAEW REP 136/17

Traffic light assessment autumn budget 2017

ICAEW REP 16/17

Optional remuneration arrangements - including salary sacrifice

ICAEW REP 157/16

Company car tax for ultra-low emission cars

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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