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Chauffeur- car benefit?

Chauffeur- car benefit?

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A wealthy individual employs a chauffeur personally and accounts for PAYE etc. This is not a business.
It would appear that home to work is not a benefit in kind on the chauffeur. But what if he is allowed to use the car for private purposes?
Kevin Salter

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By neileg
02nd Sep 2003 09:01

Why?
The home to work may be exempt from triggering a BIK, but only if the chauffeur is required to keep the car at home, or it can be argued that his normal place of work is home and as soon as he leaves home he is working.

I can't think of any reason why private use of the car should be treated any differently from private use by any employee of any company car.

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