I have a new client who has employed a gardener/driver/farm hand/handyman fro many years. He provides him with accommodation and has advised me that HMRC agreed a number of years ago that it was necessary for him to live on the employer's farm to do his job and therefore the accommodation is not a taxable benefit (I have asked for evidence). The employee often drives the employer in the employer's car. Very occasionally the employee borrows the employer's car for short, local journeys, putting some petrol in to cover the fuel costs. What, if any, is the benefit for the use of the car?