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29 June 2010
Employers to be able to notify HMRC electronically
HMRC announced last year that from April 2009 employers no longer had to submit a form P46 (Car) for replacement company car changes, and from April 2010 forms P46 (Car) relating to replacement company car changes would no longer be accepted.
In light of the impact of the change on employers and employees, HMRC have been consulting over how they might resolve this.
They are, however, unable to make changes for the current tax year, so P46 (Car) replacement company car notifications for 2010/11 will not be accepted.
But from April 2011, employers will be able to notify HMRC electronically of any replacement car changes.
