A former employee is allowed to use his company car for a period after his employment terminated and it is not part of any employment contract. As the individual is no longer an employee and now works for a non-connected company does a benefit arise that should be reported on a P11D? Reference to the law or any HMRC guidance would be appreciated if anyone has come across this unusual situation. Thank you.
2nd Aug 2021
Can you issue a P11D for a non-employee?
Can you issue a P11D for a non-employee who benefits from a company asset?
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