Guidance

Tell HMRC about a car provided to an employee for private use

Use the online service or postal form P46(Car) if you're an employer to tell HMRC you have provided or withdrawn a car for an employee's private use.

If you鈥檙e an employer you can tell HMRC when you have provided or withdrawn car benefits for a director or an employee.

To tell us you can either:

  • use the online service
  • fill in the postal form on-screen, print it and post it to HMRC using the postal address on the form

What you鈥檒l need

You鈥檒l need to give the:

  • employer鈥檚 full name, telephone number and PAYE reference
  • employee鈥檚 or director鈥檚 full name and National Insurance number

Reporting Euro standard 6d cars

Euro standard 6d cars are also known as Real Driving Emissions 2 (RDE2) compliant diesel cars. To report a diesel company car which meets this standard select 鈥楩uel Type F鈥�.

For cars manufactured after September 2018 you can find out if they meet this standard from the Driver Vehicle Licencing Agency (DVLA) online Vehicle Enquiry Service. 聽

For cars registered from 1 September 2018 onwards the Euro standard 6d information is available on form V5C (vehicle log book).

If a car has a CO2 figure of 1g to 50g per km you will need to provide the car鈥檚 zero emission mileage. This is the maximum distance in miles that can be driven in electric mode without recharging the battery.

Employers can obtain the information from the car leasing firm or fleet provider.

If you own the vehicle, you can find the zero emission mileage figure on your vehicle鈥檚 certificate of conformity.

Tell us online

You鈥檒l need to sign in with your Government Gateway user ID and password. If you do not have a user ID, you can create one when you first try to sign in.

If you are unable to tell us online:

  1. Get all of your information together before you start. You will fill this form in on-screen and you cannot save your progress.

  2. Fill in .

  3. Print and post it to HMRC, using the postal address shown on the form.

Find more information on tax law relating to expenses and benefits received by directors and employees.

Updates to this page

Published 11 December 2024

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