Saturday, 29 January 2011
Tax event due on February 2
The following Tax Events are due on 02 February 2011: Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2011 (other than replacing one car with another)
What this means for you?
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where there is a change in provision for example a new or additional car is provided, or an employee ceases to have the use of a car. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit.
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