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This screen is used in Personal Tax and P11D to enter car benefit and fuel benefit details for employees and directors.
This screen is also used to enter car benefit and fuel benefit details
within the Minister of Religion section of Personal Tax.
Enter details of the car. Use benefits-in-kind, type 14 (and expenses type 7), for business mileage in the client's own car. Alternatively, the car benefit value may be entered directly as a benefit-in-kind, type 29 and the fuel benefit as type 30.
Make/Model - enter the make and model of the car provided.
Registration number - enter the registration number of the car.
Fuel type - click the magnifying glass to select the type, click here for more details.
Date - enter the date the car was first registered click here for more details.
CO2 emissions - click here for more details.
Approved zero emissions mileage – click here for more details.
Engine size - click here for more details.
Appropriate percentage - calculate with reference to the registration date and either CO2 emissions or engine size.
Does not meet RDE2 standards – from 2019 onwards the diesel supplement will only apply to cars registered on or after 01/01/1998 that are below the Real Driving Emissions 2 (RDE2) standards. To achieve RDE2 standards cars are required to have Nitrogen Oxide (NOx) emissions not greater than 80 mg/km.
Purchase list price/Market value - purchase list price; should include any car tax, VAT and delivery charges as well as all accessories fitted when delivered. (Prior to 2011-12 the list price would be automatically capped at £80,000). For classic cars, cars more than 15 years old, enter the market value at the end of the tax year if this is more than £15,000 and more than the original list price.
Total value of accessories added - enter the value of any accessories added.
Capital contribution - enter the amount of any capital contribution of up to £5,000 made when the car was purchased.
Private contributions - enter the value of any contributions made to private use, this amount will be deducted from the Car benefit value calculated by IRIS.
Car benefit - this is computed automatically by IRIS.
Date car acquired and relinquished - ONLY enter dates here if they fall within the current tax year, if the car was available all year leave both date fields blank.
Days unavailable – Enter the number of days for periods exceeding 30 days that the car was unavailable in the tax year. Do not enter days before the car was acquired or after it was relinquished. This figure will also be taken in to account when calculating the fuel benefit.
Car fuel scale rate applies - tick this box to prompt IRIS to calculate the fuel benefit associated with the car provided.
Date fuel provision started/ceased - ONLY enter dates here if they fall within the current tax year, if the benefit was available all year leave both date fields blank.
These dates only apply from 2003-04 onwards and are not shown in earlier years.
Reinstated in year – tick this box if the provision of fuel was withdrawn and reinstated later in the year, this will result in the fuel benefit calculation not taking in to account the date fuel was ceased in the year.
Fuel Benefit - click here for more details.
Provided via an optional remuneration arrangement – select this option if the car was provided under a salary sacrifice scheme.
Amount forgone in respect of the car – enter the amount of salary sacrificed to have the car provided.
Amount forgone in respect of the fuel - enter the amount of salary sacrificed to have fuel provided.
FAQ - "The car has been changed in the year. Why is IRIS computing too much car benefit on the second car?"
FAQ - "Why was the car not brought forward to the new tax year?"
Any car and/or fuel benefit details entered on this screen will affect both Personal tax (employment section) and P11d, it's the same data. Therefore, any changes made here will be reflected within both programs.
It is not possible to file P11D forms electronically where car benefit amounts have been entered using type 29 and 30, the full details of each car must be entered into the Car benefits (details) option.
If the fuel type of a car benefit is Euro IV standard diesel, and the car was registered on the 01/01/06 or later then an additional 3% is added to the percentage used to calculate the benefit charge. If the car was registered prior to this date then the benefit is calculated in the normal way and just based on the CO2 emission of the car.