You do not have to report or pay anything to HM Revenue and Customs ( HMRC ) if your van is only used for business journeys or as a pool van. Salary sacrifice arrangements You do have to report vans or fuel if they’re part of a salary sacrifice arrangement. Business journeys and commuting A business journey is a trip: made as part of work (such as a service engineer travelling between appointments) to a temporary workplace Vans used for ‘insignificant’ private journeys are exempt, for example making a slight detour to pick up a newspaper on the way to work. Pool vans You will not need to report your van if it’s all of the following: available for use and used by more than 1 employee available to each employee because they need it to do their job not ordinarily used by 1 employee to the exclusion of others not normally kept at or near employees’ homes used only for business journeys - limited private use is allowed, but only if it’s incidental to a business journey, for example driving home to allow an early start the next morning

What to report and pay

If your van is not exempt , you must: report the cost on form P11D pay Class 1A National Insurance on the value of the benefit

Vans used for private journeys You’ll need to report a standard value of £3,960 to HM Revenue and Customs ( HMRC ). This can be reduced if: your employee cannot use the van for 30 days in a row your employee pays you to privately use the van other employees use the van - divide £3,960 by the number of employees Van fuel for private journeys You’ll need to report a standard value of £757 to HMRC . This can be reduced if: the employee cannot use the van for 30 days in a row your employee pays you back for all their private fuel you stopped providing fuel during the tax year Zero emission vans You need to report the zero emission van on the P11D at 0% of £3,960 which is £0. Calculating your reductions Most payroll software packages will work the reductions out for you. You can also use HMRC : PAYE Online service P11D working sheet 3 Salary sacrifice arrangements If the cost of vans and fuel is less than the amount of salary given up, report the salary amount instead. These rules do not apply to arrangements made before 6 April 2017 - check when the rules will change .

The following guides contain more detailed information: van and van fuel benefit from tax year 2005 to 2006 onwards travel expenses: travel for necessary attendance: employees who work at home

Expenses and benefits: company vans and fuel

Overview

As an employer providing company vans and fuel to your employees, you have certain National Insurance and reporting obligations.

What’s included

This includes any van used for:

business journeys
commuting
private journeys

View a printable version of the whole guide

Expenses and benefits: company vans and fuel

Overview

What’s included

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Cookies on GOV.UK

Expenses and benefits: company vans and fuel

Overview

What’s included

Related content

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK