EIM23860 - Car benefit: special cases: employees with frequent changes of car (from 2009/10): Averaging Step 6: identify qualifying employees at each location

EIM23815 explains why the arrangements described on this page exist and EIM23825 explains how the guidance on them is laid out.

This page follows from Step 5, described at EIM23855.

STEP 6: identify qualifying employees

These arrangements only apply to employees within the groups described at EIM23815 (motor manufacturing, the new and used retail car sales industry, car leasing and daily car rental businesses and fleet operators) who have the contractual right to take a car home but are not allocated a particular car.

On 6 April in each tax year, the employer lists employees at each location who qualify as described above. The list will need to be amended as the year proceeds and new staff join or existing staff leave.

Step 7 (the final step in the averaging process) follows at EIM23865.

2008/09 and earlier years

This guidance applies only for 2009/10 and later years. Local arrangements applied for years to 2008/09 as described at EIM23750 onwards.