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 P46(Car) (PDF, 56KB)

Description

Use form P46 (Car) if you're an employer and you start to provide or withdraw a car that's available for private use to a director or to an employee earning at or above £8,500. You may submit replacement car information, but this must be submitted online.

Help and guidance relating to this form

 

Employers reporting PAYE in real time

Reporting company cars on form P46 (Car)
Guidance for employers on what to do if you provide a car to an employee that they can use for personal purposes, or withdraw it

480 - Expenses and benefits (PDF, 1.4MB)
Use this guide for information on tax law relating to expense payments and benefits including non-cash benefits

Employers filing online but not yet reporting PAYE in real time

Reporting company cars on form P46(Car)
Guidance for employers on what to do if you provide a car to an employee that they can use for personal purposes, or withdraw it

480 - Expenses and benefits (PDF, 1.4MB)
Use this guide for information on tax law relating to expense payments and benefits including non-cash benefits

Employers exempt from online filing

480 - Expenses and benefits (PDF, 1.4MB)
Use this guide for information on tax law relating to expense payments and benefits including non-cash benefits

490: Employee travel - a tax and NICs guide (PDF, 714KB)
This guide sets out HMRC's approach in applying the legislation on employee travel

CWG5: Class 1A NICs on benefits in kind (PDF, 942KB)
A guide for employers who provide benefits to employees that are reportable on form P11D

CA33: Class 1A NICs on car and fuel benefits (PDF, 693KB)
A guide for employers who provide cars to employees 

If you're an employer use form P46 (Car) if you start providing, replace or withdraw a car that's available for private use to a director or to an employee earning at or above £8,500