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Benefits - F. Car Benefits - View

Use

Car benefit is a tax on an employee for the benefit of having a car available for private use and is also used to assess liability for Class 1A NICs. It does so by treating the employee as though their earnings for tax were higher by a notional sum (the "cash equivalent" of the benefit).

This screen displays the details of the company car assigned to an employee. It further displays the details of the fuel provided.

Path

Home > Assign Benefits > Cars and fuel > View

OR

Process P11D > Assign P11D Benefit > Cars and Fuel > View

Fields Available

The top row displays the details such as name, department, E-Mail address etc. of the selected employee.

General Car Details

• Car Regn. No.: This field displays the registration number of the car.
• Make: This field displays the make of the car.
• M.O.T. Date:  This field displays the MOT due date.
• Note: Ministry of Transports (MOT) decides the valid period of the automobile inspection permit for vehicles that are three or more years old.
• Year: The car make year will be displayed here.
• Date of Purchase: This field displays the date when the car was purchased.
• Model: This field displays the model of the car.
• Color: This field displays the color of the car.

Capital Car Value

• Purchased Price: This field displays the price of the car when it was purchased.
• List Price: This field displays the list price of the car.
• Capital Contribution to Car: This field displays the capital contribution made towards the car by the employee.
• Optional Accessory Cost: This field displays the cost of any accessories (if any) that have been added to the car since its registration. For example car stereo, sun roof etc.
• Classic Car Value: This field displays the market value of the car, if it is a classic car.
  Note: A car is considered as classic, if it is 15 or more years old, if it has a classic value of 15000 pounds or more and if its current market value is more than the original price.
• Accessory added after car was first provided to employee: This field displays the cost of accessories that have been added (if any) after the car was first provided to the employee.

Car Usage

• Car First Available Date : This field displays the date from which the car was first made available to the employee.
• Date First Regd.: This field displays the date on which the car was first registered.
• Engine Size: This field displays the engine size of the car.
• Car Usage: This field displays the purpose for which the car was used. By default the car usage is private.
• Total annual contribution: This field displays the annual contribution made for the usage of the car.
• Total Car unavailable days: If the car was made unavailable during the benefit availability period, then this field displays the number of days the car was unavailable to the employee.
• Car Last Used Date: This field displays the date when the car was last used by the employee.
• Fuel / Power Type: This field displays the type of fuel used in the car.
• Approved CO2 : This field displays the carbon dioxide emission figure of the car in grams per kilometer.
• Car Facilitated: This field displays whether the car facilitated to the employee was the first car, second / further car or a replacement car.
• Frequency of contribution: This field displays how frequently the contribution is made towards the car.
• Car unavailable reason: If the car was made unavailable then this field displays the reason of unavailability.

Fuel Usage

• Company Provides Fuel: This field displays whether the company provides fuel for the car or not.
• Fuel Supply Start Date: If the company provides fuel, then this field displays the date from which the fuel supply was started.
• Was fuel reinstated in current tax year? If the fuel supply was withdrawn for any reason, then this field displays whether the fuel was reinstated in the current tax year or not.
• Does employee repay fuel cost for private use? This field displays whether the employee repays the fuel that was used for private purposes.
• Fuel Usage Purpose: If the company provides fuel, then this field displays the purpose for which the fuel was provided.
• Fuel Supply Withdrawn Date: If the fuel supply was withdrawn for any reason, then this field displays the date on which the fuel supply was withdrawn.
• Fuel Supply Reinstated Date: If the fuel was reinstated, then this field displays the date on which the fuel was reinstated.

Associated Tasks

• Done: If you have finished viewing the details and wish to leave this screen, click on this button. You will be taken back to the Car Benefits - List screen.
• Edit: To edit the details of the car provided, click on this button. It opens the Car Benefits Edit screen.

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