We have recently been asked to advise a client on the taxable benefit in kind position on a car made available to an employee.
Our client supplies trailers and also fits tow bars to motor vehicles. As part of this service they have a number of courtesy cars available for use by their customers.
They wish to make one of these courtesy cars available to an employee at weekends only and the employee has made a capital contribution of £3 890 towards the cost of the car concerned. I would welcome any thoughts on the benefit in kind calculations required to be entered on form P11D.
Query 17 219 — Smee
Reply from Kirsty Stocker
A car made available to an employee by reason of his or her employment which is available for private use without any transfer of the property in it gives rise to a car...
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