Mark Perry

COPIES OF THE new P11D for 2002-03 have finally been issued by the Inland Revenue. While this may not have been of much import in the past, this is the first year of the new carbon dioxide basis of determining car benefits and is therefore of interest to most employers and practitioners.

Overall, the form is much the same: the only changes, apart from the date, are to section E (mileage allowances) and section F (company cars).