Wednesday, 23 January 2013

Deadline for P46 car form

The following Tax Events are due on 02 February 2013:
Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2013
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 a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individuals coding notice to reflect the change in benefit.
Where one car is merely replaced with another, this can be notified online.

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