A P46 (Car) form must be submitted to HMRC under the following circumstances:
- A company car has been provided
- A company car has been withdrawn
- An additional car has been provided
Reporting
This form can be submitted to HMRC via:
- Online form to be printed and posted to HM Revenue and Customs, PAYE and SA, BX9 1AS
- Payroll software
- HMRC PAYE Online service for employers
Deadlines
The submission deadline is dependent on the date that any of the above circumstances occurs, as outlined below:
| When the change takes place | When you need to tell HMRC by |
| 6 January to 5 April | 5 April (electronic form) |
| 6 January to 5 April | 3 May (printed form) |
| 6 April to 5 July | 2 August |
| 6 July to 5 October | 2 November |
| 6 October to 5 January | 2 February |
The penalty for late submissions is up to £300 per return and an additional £60 per day per return.
Exceptions
There are certain circumstances which will not warrant the requirement of the P46 (Car) form:
- Emergency response vehicles used by on-call employees of the fire and rescue, police, ambulance or paramedic services.
- Adapted vehicles for employees with disabilities where the only private use is commuting from home to work.
- ‘Pool’ cars (business journeys only, available to more than one employee, normally kept on the premises).
If you require any assistance in the completion and submission of a P46 (Car) form, or have any queries relating this subject please contact our KW payroll department via email on payroll@kilsbywilliams.com
