The webinar is designed for
 
Professional development for students undergoing tax training
Members of the payroll team to provide a detailed refresher of taxable car benefit rules
A detailed refresher for accountants who do not regularly calculate car benefits
 
The webinar lasts about 30 minutes and the slides are designed to be engaging to maintain attention.
 
The webinar is
 
Supplied in MP4 format
The slides are supplied as a pdf for ease of note taking
A self-test CPD verification quiz is supplied in Excel format
 
 
 
Why company cars are back as a possibility for employees
Overview of the calculation
The manufacturer’s list price
The basic rules for accessories and how to compute their value
Capital contributions made by the employee
CO2 emissions – where to find them and why they are important
What if the car is unavailable for the employee to use it?
How to treat payments for private use of the car
How to calculate the taxable benefit
How is fuel provided for private use taxed?
How to work out the benefit if two cars are provided with private use at the same time 
The taxable benefit for private use of a van
The current situation on double cab pickups
The employer’s national insurance liability – Class 1A
The tax treatment of pooled cars