[UK] New Form P46 (Car)

30 APR 2020

On the 28th of April 2020, HMRC updated the P46 (Car) requesting additional details required from tax year 2020/21.

The main change is for cars registered on or after the 6th of April 2020.  Where the employer indicates that the approved co2 emissions at the date of registering are between 1 and 50 g/km, there are the following that will need completing:

  • Grams of CO2 per kilometre and
  • The approved zero emission mileage figure at the date of first registration

The approved zero emission figure is the maximum distance in miles that the car can be driven in electric mode without recharging the battery.  This is sometimes referred to as the electric range.  Employers can get this value from the car leasing firm or fleet provider.

Global Payroll Association Comment

Employers have an obligation to complete this form when they have provided or withdrawn car benefits for a director or an employee.  This has to be dine and sent to HMRC within 28 days of the end of the quarter in which the change takes place (the quarters to the 5th of July, 5th of October, 5th of January or 5th of April. 

The P46 (Car) can be completed via the online service, PAYE online or via the form that is on-screen which can then be printed.