Member Since: 16th Sep 2001
20th Nov 2019
Meanwhile you discover another employee on £50,000 salary that has received £1000 of fuel paid by the company for private trips in their own car that the Company wishes to cover. Gross salary would need to be £1,000 /(1-40% IT and 2%NI) = £1,724.14 . Does anyone do it that way ?
14th Jun 2018
Anyone using thepayrollsite.co.uk ? We like it and it has a Zero API to push the figures through, as well as other methods.
8th Feb 2016
Vans with second row of seats that are not pick-ups.
As the publisher of Comcar.co.uk we have always had problems with this so can you provide any more details on this "ADR route" please?
Some ten years ago I got the HMRC PAYE policy advisor to say that double-cab vans could follow the same rules as double-cab pickups, provided the vehicle met the VAT rules for N1 classification. Sadly this was only verbal, and by 2008 the wording of the relevant guidance on the HMRC website changed to make it clear that a van for VAT purposes was no longer the same as Income Tax. Until a few years ago HMRC would answer email queries about specific vehicles and we tested them on a range of Transporters, Dualiners etc. In all cases the response was effectively "Looking at the manufacturer's website, this vehicle is clearly designed with the comfort of passengers in mind. It does not make any difference that it has a large load area and carrying capacity." So since then we have shown any van with a second row of seats as being liable to company car tax, unless it follows the double-cab pick-up exemption for a dual purpose vehicle.
We have had lots of worried double-cab panel van drivers contact us and, although I suspect there are many out there being taxed as vans, we can only publish the information given to us by HMRC which is to suggest that company car taxation will apply. However if you can supply some information on exactly which Transporter was treated as a van we would love to pass on any info that you feel comfortable doing so.
19th Feb 2014
Thanks for the link to Comcar. Recently we have found that HMRC are being much tighter in always classing combi type vans with 5 seats as cars for company car tax purposes, even though they have a large load area and can carry over 1,000kg net payload. Has anyone got recent examples where such vehicles have been taxed as vans? The van manufacturers have unwittingly supported this by boasting of the comfort afforded to rear seat passengers in crewcab panel vans, dualiners, shuttles etc
26th Jun 2013
Sorry- just realised Comcar historical data starts in 2005.
26th Jun 2013
P11D list price
You can also find original list prices, CO2 values and the cost of options on Comcar. Use the lower selector on http://comcar.co.uk/newcar/companycar/taxcalc/g1select.cfm for older cars.
3rd Jan 2013
Update - Cars below 100gm CO2 per km
Nowadays you might want to see a list of cars below 100gm. There are currently 290 variants shown at http://comcar.co.uk/newcar/companycar/poolresults/100tax.cfm
3rd Jan 2013
Cars up to 120gm CO2
There is a full list at http://comcar.co.uk/newcar/companycar/poolresults/bandbtax.cfm
though you can also specify other criteria at
26th Oct 2012
The payments should be taxed as salary, apart from documented business mileage which can treated as tax free expenses up to 45p for 10,000 miles pa, and 25p thereafter under AMAPS.
9th Dec 2011
Treat as a dual cab
With a payload over a tonne the Utility versions should definitely be taxed as a van. In the Defender range it is only the Stationwagons with a payload of just 836kgs that should be taxed as a company car. We aim to show all the different models on websites such as http://www.comcar.co.uk
and http://www.vantax.co.uk . On previous discussions with HMRC they have confirmed that the rules used for double cabs can equally be applied to 4WDs or panelvans with an extra row of seats. The test for a van BIK is then based on a tonne payload, or majority loadspace.