Form

PAYE: car provided to employee for private use (P46(Car))

Use the online service or postal form if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.

From:
HM Revenue & Customs
Published
12 September 2014
Last updated
6 April 2022 — See all updates

Documents

Notify using the online service (sign in using Government Gateway)

http://www.tax.service.gov.uk/digital-forms/form/car-provided-to-employee-for-private-use/draft/guide

Notify using the postal form (P46(Car))

Ref: P46(Car)

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/PersonalTax_B/1.0/P46Car2223&template=P46(CAR).xdp

Details

If you’re an employer tell HMRC you have provided or withdrawn car benefits for a director or an employee, you can either:

  • use PAYE online
  • use the online service
  • fill in the form on-screen, printing it off and posting it to HMRC

To notify online, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you notify us.

If you use the online form, you’ll get a reference number that you can use to track the progress of your form. To tell HMRC you’ll need to have your Unique Taxpayer Reference number (UTR) or VAT reference number in your Business Tax Account. You can add this from your account homepage.

Euro standard 6d (also known as Real Driving Emissions 2 (RDE2)) compliant diesel cars for tax year 2019 to 2020.

To report a diesel company car which meets Euro standard 6 d select ‘Fuel Type F’.

For 2019 to 2020 information will be available from Driver Vehicle Licencing Agency (DVLA) to enable you to identify whether a car meets Euro standard 6d via their online Vehicle Enquiry Service for cars manufactured after September 2018. Similarly Euro standard 6d information is available on the form V5C for cars registered from 1 September 2018 onwards.

From 2020 to 2021 if a car has a CO2 figure of 1-50g/km you will need to provide the car’s zero emission mileage. This is the maximum distance in miles that can be driven in electric mode without recharging the battery.

Employees should contact their employer for the zero emission mileage figure.

Employers can obtain the information from the car leasing firm or fleet provider.

If you own the vehicle, the zero emission mileage figure can be found on your vehicle’s Certificate of Conformity.

Before you start the postal form

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the postal form fully before you can print it. You cannot save a partly completed form so you should gather all your information together before you begin to fill it in.

480: Expenses and benefits - a tax guide
Guidance on tax law relating to expenses payments and benefits received by directors and employees.

Published 12 September 2014
Last updated 6 April 2022 + show all updates

  1. A new version of the P46(Car) postal form has been added to be used from 6 April 2022.

  2. A new version of the form has been added to be used from 6 April 2021.

  3. A new version of the form has been added to be used from 6 April 2020.

  4. Information about where to find the zero emission mileage figure has been added.

  5. From 2020 to 2021 if a car has a CO2 figure of 1-50g/km you'll need to provide the car's zero emission mileage.

  6. Car fuel type information and postal form updated for the 2019 to 2020 tax year.

  7. Rates, allowances and duties have been updated for the tax year 2018 to 2019 and updated with information for RDE2 (also known as Euro 6d) compliant diesel cars for tax year 2018 to 2019.

  8. A new version of the form is now available.

  9. An online service is now available.

  10. Added translation

  11. The 2015 to 2016 form has been added to this page.

  12. First published.

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