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Following the processing of P11Ds and the reconciliations for the 2021-22 tax year, HMRC identified an issue that affected businesses with a company car registered on or after 6 April 2020.
In these instances, a higher carbon dioxide percentage rate was charged than should have been. HMRC said it has worked with its IT suppliers to correct this issue and recovery work has been completed. ‘All those customers who received an incorrect calculation for the 2021-22 tax year will have received an updated calculation in October 2022. This issue only impacted the 2021-22 submissions, and no employer action was required.’
