皇冠体育app

Vans used for private journeys

You鈥檒l need to report a standard value of 拢4,020 to HM Revenue and Customs (HMRC). This can be reduced if:

• your employee cannot use the van for 30 days in a row
• your employee pays you to privately use the van
• other employees use the van - divide 拢4,020 by the number of employees

Van fuel for private journeys

You鈥檒l need to report a standard value of 拢769 to HMRC. This can be reduced if:

• the employee cannot use the van for 30 days in a row
• your employee pays you back for all their private fuel
• you stopped providing fuel during the tax year

Zero emission vans

You need to report the zero emission van on the P11D at 0% of 拢4,020 which is 拢0.

Calculating your reductions

Most payroll software packages will work the reductions out for you.

You can also use HMRC:

• PAYE Online service
• P11D working sheet 3

Salary sacrifice arrangements

If the cost of vans and fuel is less than the amount of salary given up, report the salary amount instead.

皇冠体育appse rules do not apply to arrangements made before 6 April 2017 - check when the rules will change.