New P46(Car) form released

HMRC have released (28th April 2020) the updated P46(Car) for use from 6th April 2020 for those employers reporting company car benefit on form P11D.

For those who formally payroll benefits in kind including company cars, do not use this form but report car details on the Real Time Information, Full Payment Submission. Using the updated data items.

Use this P46(Car) online service or postal form if you’re an employer to tell HMRC you have provided or withdrawn a car for an employee’s private use.

From 2020 to 2021 if a car has a CO2 figure of 1-50g/km you will need to provide the car’s zero emission mileage. This is the maximum distance in miles that can be driven in electric mode without recharging the battery.

Employees should contact their employer for the zero emission mileage figure. Employers can obtain the information from the car leasing firm or fleet provider. If you own the vehicle, the zero emission mileage figure can be found on your vehicle’s Certificate of Conformity.

PAYadvice.UK 28/4/2020

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