Deadline for submitting an electronic P46(car) for employees whose car/fuel benefits changed during the quarter to 5 April 2024

Is this relevant to you?

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 using the employer's payroll software, the PAYE Online service for employers or by completing the relevant paper form online, printing and sending to HMRC. Where one car is merely replaced with another, this may also be notified online.

A change in car for car benefits which are being ‘payrolled’ should not be reported on a P46(car).

The submission deadline for an electronic P46(car) is 5 April 2024. If a paper version is to be submitted, the deadline is 3 May 2024.