Car benefit import fields

Use the example files as a starting point.

Most of the information can be found on the V5C for the car. (formally known as the log book)

Field name Notes
Payroll Code  
First Name Don't use nicknames or 'known as' names.
Last Name  
Tax Year Start of the tax year. Must begin with Year and contain no spaces. For example Year2023.
Type Car
Declaration Type Can only be: P11D P11D is used by employers to report end-of-year expenses and benefits for employees who earned more than £8,500. Employees who receive Benefits in Kind (BiK) are entitled to an end of year report that outlines their benefits and expenses in the tax year. or PAYE PAYE or Pay as you earn is an HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment.
Description Car
Make and Model  
Registration  
First Registered  
Has Approved Emissions Value  
Co2 Emissions  
Engine Size  
Zero Emissions Mileage  
Fuel Type Can only be: Euro 6d standard, Diesel or All other cars
Available From  
Days Unavailable Usually a period of 30 days or more throughout which the car is not available to the employee.
List Price  
Non-Standard Accessories  
Employee Capital Contributions  
Employee Private Contributions  
Free Fuel True or False
Registered Prior to 1998 True or False
Rate  
Chargeable Value  
Full Year Charge  
Cash Equivalent  
Cash Equivalent Fuel  

Good to know...

  • Most of the information can be found on the V5C for the car. (formally known as the log book).

  • A car is treated as being unavailable on any day if the day:

    • Falls before the first day on which the car is available to the employee.

    • Falls after the last day on which the car is available to the employee.

    • Falls within a period of 30 days or more throughout which the car is not available to the employee (but note that the days must be consecutive, though they need not all be in the same tax year). For example, a car may be undergoing extensive repairs at a garage for at least 30 consecutive days. If the car is taken to the garage on 31 March and collected again on 1 May, the car will be unavailable for 5 days in the first tax year and 25 in the next.

  • GOV.UK Guide: Expenses and benefits: company cars and fuel. External website

  • GOV.UK Guide: Advisory fuel rates. External website

  • GOV.UK Guide: Mileage Allowance Payments (480: Appendix 3). External website

  • GOV.UK Guide: Company cars and fuel What's exempt. External website

Example...