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Reporting availability of Car and Van at sametime

How does one report availability of Car & Van at sametime on P46(car)

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Company has provided Car to a director and also has use of Van which means that two benefit-in-kinds will become payable. How does one notify these on P46(Car)? We use Moneysoft payroll software which allows only to report Car on P46. Do we need to submit two P46(Car) forms to HMRC or do we report Car now and wait for submission of P11D for 2021/22 post year end date? Guidance will be appreciated.   

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By Wanderer
01st Jun 2021 12:30

Would you put private medical insurance BIK or beneficial loan BIK on a P46 (car)? Thought not.

If the client wants it included in their PAYE code then just get that updated.

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By Roland195
01st Jun 2021 12:47

What leads you to conclude there is significant private use of the van if a company car is available?

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Replying to Roland195:
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By RetiredTax
02nd Jun 2021 14:59

I agree -- one needs to establish the use of the van, to see if there is in fact a chargeable Bik. But the fact that a Co'y car is made available, does not, IMHO, mean that there will be no Bik (as is hinted at), on the van. Go to many sporting venues (golf clubs, fishing lakes, local football grounds) and you will see lots of vans, double cab pick-ups that are clearly company vehicles, and (likely) doing more than the odd trip to the dump/supermarket.

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By paul.benny
01st Jun 2021 12:54

You might want to check the guidance (for example here https://www.gov.uk/expenses-and-benefits-company-vans/whats-exempt )

I think you will find that the test for bik on a car is rather different to that for a van.

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By Mr_awol
01st Jun 2021 12:55

P46(car) is for, um, well, cars.

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By Hugo Fair
01st Jun 2021 13:07

... and its demise is planned. HMRC now regard P11D as a 'legacy' system and are trying to get all employers to 'payroll' all BiKs (including cars and indeed vans) in-year.

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By Carolynne
01st Jun 2021 13:02

I Use Moneysoft, you wouldn't use a P46 Car for a Van.

As you say, you would upload the P46 Car for the car. I would see if the director can phone HMRC to notify them of his Van, to see if they can amend his tax code now, so that he is paying the right amount of tax in PAYE as he goes along. This will save him building up a debt to repay to them in his PAYE code next year.

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By Matrix
01st Jun 2021 13:25

My Director clients often don’t earn enough to pay the coded benefit through PAYE even if it is included.

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By Handa
03rd Jun 2021 10:37

Many thanks to all members who have responded to my query. I would add that the private use of van is not expected to be insignificant and incidental. This is because director may use the van to tow caravan on holidays 5-6 times in a year. Each trip may last one week or longer. Would members consider such usage to be insignificant and incidental?
I have asked client to maintain a log of private journeys so as to enable me to calculate the reductions for periods when Van was not used for private purposes. I note from HMRC guidance that "reductions" are given for periods of at least 30 continuous days that the van is not available to director. It may mean that benefit charge amount will be reduced significantly if periods of private use only add up to say 6 weeks in a tax year.
I would clarify that car is being used for private use.

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Replying to Handa:
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By Roland195
03rd Jun 2021 11:04

You need to consider the fact that's it's the availability of the van to the director that matters, not his availability to drive it - there would be no reduction in this case unless the van was being driven by someone else etc.

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