For the 2019 to 2020 tax year information will be available from the Driver Vehicle Licencing Agency (DVLA). For cars manufactured after September 2018, the online Vehicle Enquiry Service will help you identify whether a car meets Euro standard 6d. Euro standard 6d information is also available on the form V5C for cars registered from 1 September 2018 onwards. If the Euro status of the car is shown as Euro 6AJ, 6AK, 6AL, 6AM, 6AN, 6AO, 6AP, 6AQ or 6AR, the car meets Euro standard 6d.
How to report a diesel company car which is new or made available to an individual for the first time during the 2019 to 2020 tax year, and which complies with Euro standard 6d
From 6 April 2019 a new fuel type will be shown on form P46 (car) called ‘Fuel Type F – Diesel cars meeting Euro standard 6d’. This fuel type should be used for reporting diesel company cars which are Euro standard 6d compliant. This replaces previous guidance which advised these cars being reported as fuel type ‘A’.
Payrolling the car and car fuel benefit for a diesel company car which is Euro 6d compliant
If you have registered to payroll the car and car fuel benefit charge in the 2019 to 2020 tax year for a Euro standard 6d compliant diesel car:
calculate the cash equivalent using the appropriate percentage for ‘Fuel Type F’ enter this amount in ‘Box 182’ of the Full Payment Submission (FPS)
• • •
enter ‘F’ in ‘Box 177’ of the FPS.
Calculating the cash equivalent
From the 2019 to 2020 tax year onwards, if you use the HMRC online calculator, or other business tools to calculate cash equivalent for company cars, there will be a new fuel type ‘Fuel Type F – Diesel cars meeting Euro standard 6d’. This should be used when calculating the value for diesel company cars which are Euro 6d compliant.
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Advisory Fuel Rates for Company Cars from 1 March 2019 25 February 2019
HMRC has issued details of the latest Advisory Fuel Rates (AFRs) for Company Cars which apply from 1 March 2019.
For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
The new rates are below (previous rate in brackets where there is a change):
Engine size
Petrol
LPG
1400cc or less
11p (12p)
7p (8p)
1401cc to 2000cc
14p (15p)
8p (10p)
Over 2000cc
21p (22p)
13p (15p)
Engine size
Diesel
1600cc or less
10p
1601cc to 2000cc
11p (12p)
Over 2000cc
13p (14p)
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Follow this link for details on how the rates are calculated
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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