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I have a question regarding company car and tax: Joined

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I have a question regarding company car and tax:

Joined a new employer at the start of 2014. My role is home based. I am currently driving a rental car, whilst my company car is on order (due for delivery tax year 2014/15).

I have done zero personal miles in the rental car.

On the basis of the above statement, am I liable for tax on my P11d for the rental car?

HMRC state that the car is a BIK if made available to the employee for private use. My employer is interpreting this as the car is on my drive at the weekend, hence it is available. However, my query is that if I'm home based of course it's going to be on my drive at the weekend.

How should these rules be interpreted?
When you are home based and do not ever use the car for private use, you may be able to argue that all the milage is business so no benefit arises. You can Expect HMRC to contest this though because the vehicle is allowed for you to use even if you do not.
HMRC relies on Section 114 and Section 120(cars)because the rule is "available".
Under Section 117 Where a vehicle is made available for the private use of an employee (or members of their family or household) by the employer it is deemed to be made available by reason of the employment. There is one statutory exception to this and that is when it is provided in the normal course of ordinary domestic, family or personal relationships.
Under Sections 167 and 168 Section 118(1) Section 247
The only exceptions to the car, van and fuel benefit charges are:
(a) Pooled cars or vans
(b) Vehicles in which private use by the employee is specifically prohibited and which are not so used. Both requirements must be satisfied for the exemption to apply
(c) Cars provided for home to work travel to employees who are disabled if all these conditions are met:
– the car has been adapted in accordance with the employee’s needs (or is an automatic where the employee’s disability prevents them from
driving any other car)
– it is only made available for business travel, home to work travel and
travel for training
– other private use by the employee and any other person is prohibited
– no other private use is in fact made of the car
(d) From 2004–05 only, emergency vehicles meeting certain conditions They are also exempt from the general benefits charge.

Unless your employer prohibits private use of the vehicle HMRC defines it under BIK.
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