Tax Documents
Professionally drafted, regularly updated documents each with its own "how to use" introduction

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Company cars and vans (10)

Employee pool car agreement
Banning private use is essential for a car to be considered a pool car by HMRC. A verbal ban may work but it's more sensible to require the employee to sign an agreement that specifically states that the car is not to be used for private use. This will also help convince HMRC that you operate a genuine... Read more
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Type: Policy
Company car lump sum contribution agreement
If you wish an employee to contribute towards the purchase price of a company car, it's a good idea to formalise the arrangement. This will reduce the taxable benefit in kind for the car.Capital contributionA capital contribution can be made by a director or employee towards the cost of either the car... Read more
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Type: Agreement
Company car running costs contribution agreement
Company car running cost contribution agreement    Read more
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Type: Agreement
Employer/employee company car fuel agreement
To avoid a tax charge arising where you provide an employee with fuel for their company car, have an agreement requiring them to reimburse the cost.Fuel benefit chargeIn addition to the company car benefit, a director or employee who is provided with a company car may be liable to a fuel benefit charge.... Read more
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Type: Agreement
Letter to HMRC regarding pool car status
A pool car can be very tax efficient but in order to get one past HMRC you'll need to meet some strict conditions. To avoid uncertainty, use this letter to obtain confirmation from HMRC that the terms on which the car is used make it a pool car.No private useGet a pool car past HMRC and you can secure... Read more
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Type: Letter
Company van agreement
Unlike company cars, you can provide your employees with a company van for business use which includes commuting to and from the workplace. To ensure no benefit arises, any private use must be insignificant.VansIf your company has the kind of trade that requires you and your employees to attend customers... Read more
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Type: Agreement
Cars and car allowances policy
If you provide your employees with a car you can use a policy to set the terms and conditions of its use. If only a couple of employees have company cars, you might find it easier to include the provision in their contracts of employment rather than a policy in a staff handbook. A company carWhen providing... Read more
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Type: Policy
Employee business mileage record
Employees and directors are required to keep a detailed record of journeys for which they receive a mileage allowance from their employer or where they claim a tax deduction for business travel. A copy of the record should be retained by the employer and by the individual. Personally Owned carsEmployers... Read more
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Type: Form
Pool car journey record
For a company car to count as a pool car (meaning that employees who use it aren't taxed on it as a benefit) it must not be used for private journeys. HMRC may ask for evidence of this. You should maintain a log of all journeys made in the car.Proof of journeyTo satisfy HMRC that a vehicle is a pool... Read more
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Type: Miscellaneous
Memo: invoices for motor expenses
How expenses are controlled is always at the top of HMRC's list of questions during a compliance visit. Using our memo should help you to dismiss enquiries about motor expenses very quickly, before they become too detailed.Compliance visitA compliance visit is often referred to as a PAYE visit, i.e.... Read more
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Type: Document