Car and fuel benefits

For example, Renault Laguna.

This appears on the P11D form. This is a required field.

This appears on the P11D form. The date of first registration of the car is a required field.

If the date of registration is before 1 January 1998, the Approved CO2 emissions box will be unavailable as it is not appropriate.

This appears on the P11D form. Enter the CO2 emissions figure for cars registered on or after 1 January 1998. If the car was registered on or after 1 January 1998 and this box is left blank, and the No approved CO2 figure is not ticked, then t the CO2 emissions figure will be calculated as equivalent to the lower/relevant threshold set for the relevant tax year.

The Approved CO2 emissions figure is used to determine the appropriate percentage (see below).

This section only relates to cars registered before 1 January 1998 or to cars where there are no approved CO2 emissions.

Select the cylinder capacity of the car from the four options in the drop-down list which are as follows:

• No cylinder capacity
• Engine size 1400cc or less
• Engine size 1401 - 2000cc
• Engine size 2001cc or more

Select one of the following options:

• F - Diesel - Euro 6d. Diesel cars which meet this standard are not liable for the additional 4% car benefit charge.
• D - Diesel - Select this option for diesel cars which do not meet the Euro 6D standard and are therefore subject to the additional 4% car benefit charge (subject to a maximum percentage charge of 37%).
• A - All other types. Petrol cars and diesel hybrid vehicles are included in this category.

The list price of the car when it was new. If the car had no list price when it was first registered enter the notional price, which is the price that might reasonably be expected to be its list price if the car's manufacturer, importer or distributor had published a list price for an equivalent car for a single retail sale in the UK; it is not the price paid for the car.

This is used in the computation of the Car benefit charge and appears on the P11D form. This box should be used if the car is defined as 'classic' according to the legislation, i.e. the car should satisfy all three of the following criteria: 

• the car is more than 15 years old at the end of the tax year.
• the market value of the car is greater than £15,000.
• the market value of the car is greater than the list price (or notional price) including accessories .

If the car meets these criteria, enter the market value of the classic car.

The total value of optional accessories fitted in the car when it was first made available to the employee.

This is used in the computation of the Car benefit charge and appears on the P11D form.

Note: The £100 limit (see note in next paragraph) does not apply to optional accessories or extras added at the time the car was first made available. So if black metallic paint is an optional extra at £95 then that is the amount to include.

This box will display the current total of accessories added to this car after it was first made available to the employee, by totalling the values within the two boxes to the right. This box cannot be edited.

This value is used in the computation of Car benefit charge and appears on the P11D form.

Note: Booklet 480 confirms that the £100 limit for accessories added to the car after it was first made available applies on a per item basis. Thus if a set of 4 alloy wheels were added and cost £300, the amount to include would be £300. It would not be possible to argue that as each alloy wheel costs £75, that is less than £100 and so can be ignored. If, in addition to the set of alloy wheels, an electric aerial (cost £80) and a CD player (cost £120) were made available, the total cost to include would be £420 (i.e. £300 + £120) not £500 (i.e. £300 + £120 + £80). The cumulative amount carried forward should be £420 in this example, so that if a sunroof (cost £250) were added in the following year, the total accessories are now £670 and that is what is carried forward.

The current total of capital contributions made against this car by the employee, is the sum of the values within the two boxes to the right. This box cannot be edited.

Any such capital contribution is deducted from the list price to determine the amount on which the Car benefit charge is calculated. This is used in the computation of Car benefit charge and is found on the P11D form.

The benefit charge is reduced on a time-apportionment basis for when the car is temporarily unavailable to the employee/director. Enter the total number of days during the currently selected tax year that the car was unavailable. This total must constitute periods of at least 30 consecutive days but, since the consecutive days could span two tax years, this box will accept any value below 365 or 366 (in a leap year), providing the entry does not exceed the total days in the current tax year for which the car is generally available. This is used in the computation of the Car benefit charge and the Fuel benefit charge.

Note: No part of the temporary unavailability can arise before the Date available or after the Date withdrawn, e.g. the car may be off the road for six weeks due to an accident the employee was involved in after the car was first made available.

Providing the provision of free fuel was not reinstated during the tax year, then you should enter here the number of days that free fuel was not provided subsequent to the date that it was withdrawn. You should make sure that none of the days taken into account have already been counted in periods when the car was not made available or when it was temporarily unavailable.

If the Free fuel reinstated in tax year box has been selected then this box will not be available.