Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Need a tow?

17 June 2008
Issue: 4163 / Categories: Forum & Feedback
What is the tax charge on a company car only available at the weekend?

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...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon