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P46(Car) changes

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22nd Mar 2009
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Form P46(Car) is used to notify HMRC when :

  • an employee or director is provided with a car for the first time
  • an employee or director is provided with a second or further car
  • an employee or director changes the company car they are provided with
  • an employee provided with a car starts earning more than £8,500 per annum, or
  • the provision of a car to an employee or director is terminated.

The due dates for submission of the form are quarterly, within 28 days of the end of the tax quarters dated 5 July, 5 October, 5 January and 5 April.

From 6 April 2009 it will no longer be necessary to report a change of car on form P46(Car). The remaining uses of the form continue.

The form can be filed on paper or electronically. HMRC's free online software for payroll provides an online version of form P46(Car), as does the Employer CD ROM which allows the employer to complete the form on screen and print for submission.

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