Friday 2 February deadline - P46(car)
26th January 2018
If you have provided an employee with the use of a car for the first time, provided an additional car or an employee has ceased to use a company vehicle in the quarter to 5 January 2018 the filing deadline for form P26(car) of 2 February is fast approaching.
The completion of form P46(car) enables HMRC to amend an employee's coding notice in order to reflect the change in benefit.
Where one car is simply replaced by another this notification on be made online. It is also worth adding at this point that you are not required to notify change of car for car benefits which are "payrolled" via a form P46(car).
If you have any questions about car benefits, providing company cars to your employees, payroll queries or require assistance with the running of your company benefits, please contact your usual ABG contactm, telephone us on 020 7330 0000 or email firstname.lastname@example.org.