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Hi, Sam here , one of the UK tax Experts here on Just Answer, thank you for your question and I shall reply shortly
Thanks for your patience
What exactly is deducted from your wife's pay - the actual lease hire or an amount towards the lease hire, or is the charge implemented through her tax code (which is then subsequently operated against her pay)
If she pays towards the lease has this not been reflected on the P11d? Have you approached the employer to ask why this has not been considered against the charge arising ?
What does the employer advise ?
I can then advsie further
A lease care is NOT charged by HMRC as the amount of the lease costs but as if it was a company car, so the charge is based on the CO2 emission charges
Then from this any payments made good are deducted but often there is s till a charge arising although many have argued with HMRC that should the lease payments be fully met that there is scope to argue no benefit arises under S114 ITEPA 2003 where no charge should arise but as tey this has not been successful in aguing with HMRC
Link here for the company car calculator https://www.gov.uk/calculate-tax-on-company-cars
The only way to get around this is if the lease charge was in your wife's name rather than her employers.
But if it is in the employers name then whilst your wife will be given full credit for the amounts paid - this is deducted form the car benefit cgarge wich will mean that the employer still has to submit a P11d for the amounts
Let me know if I can assist further