Vehicle Allocation

This screen is used to maintain the allocation of a company owned vehicle to an employee.

Accurate information is important for taxable benefits reported on P11D

Employee and Vehicle

Select the employee and vehicle from the drop-down boxes.

From and To dates

Select the period for which the vehicle is allocated to the employee using the From and To date fields.

Days Unavailable

Enter the number of days in the tax year that the vehicle was not available for the employee/director.

The number of days must be a period of 30 or more consecutive days throughout which the car is not available.

If you are uncertain as to the meaning and implication of this you are strongly advised to seek professional advice.

Capital Contribution

Capital contributions made by an employee towards the cost of the car and/or accessories reduce the price of the car for tax purposes up to a limit of £5000.

Paid Towards Use

Payments made to the employer for the private use of a company car are deducted from the car benefit charge after taking into account periods of unavailability.

To qualify as a deduction;

there must be a requirement in the tax year to make payments as a condition of the car being available for private use
the payments must be specifically for that private use
the payments must actually have been made.

Payments for supplies or services, such as petrol or insurance, do not count.

Fuel Paid

A fuel benefit charge applies where, by reason of the employment, a company car is made available for private use and any fuel is provided for it.

The charge is reduced to nil if;

fuel is made available only for business travel or
in the tax year, the employee is required to make good the whole cost of the fuel used for private motoring (including travel between home and work) and actually does so.

No charge is incurred if a mileage allowance is paid covering no more than the cost of fuel used on business travel.

Date Fuel Benefit Withdrawn

Enter the last date on which fuel benefit is available.

For example; entering a date such as 31/12/2009 means the fuel benefit is available on the 31st but not available from 1st January onwards

Days Unavailable while Fuel Benefit Active

In a year the fuel benefit is withdrawn; enter the number of days in the year that the fuel was not available for the employee/director.

This will only be required in a year the fuel benefit is withdrawn, and will be the same or a lesser figure than the days unavailable for the car.