Deadline for submitting P46 (car) for employees whose car/fuel benefits changed during the quarter to 5th July 2016
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual's coding notice to reflect the change in benefit. This notification may be made by paper or online form.
Where one car is merely replaced with another, this may be notified online.