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This form is available from 2002 onwards.
From 06/04/09 onwards a P46(Car) form is no longer required if the employee/director has been provided with a replacement car, details of a replacement car can no longer be printed on the HMRC form P46(Car). However from 06/04/10 onwards details of a replacement car can be included in the electronic submission of P46(Car) forms. Therefore for the 2011 tax year onwards, this option is availabe again in IRIS, and the details entered will be printed on a seperate sheet when the P46(Car) form is produced.
The P46(Car) is still required when an employee is provided with a car for the first time, when they are provided with an additional car, or when a car is withdrawn without replacement. As at present, a form is also needed if an employee who has a company car begins to earn at a rate of £8,500 per year.
Select one of the four options (prior to 06/04/09 five options) and the car that has been provided or, in the last case, withdrawn.
The selections made within this screen are stored and will be used each time this report is generated. To edit these options, right-click within the Expenses and Benefits part of the screen on the right and select P46(Car)(detail).