In simple terms
Status: HMRC interim guidanceChoose the benefit you provide and the tool will show the information to start gathering. You may already have most of it in fleet records, insurance schedules, invoices or employee records. Some HMRC requirements are still in draft, and we label those clearly.
These are the fields currently listed in HMRC Annex 3, grouped here to help employers find them. HMRC says the technical specification is still expected in autumn 2026, so this page remains non-indexable pending named regulatory review.
| Information | Where employers get it | Why payroll needs it | HMRC scope |
|---|---|---|---|
| Make and model of car | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Date first registered | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| CO2 emissions | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Zero emissions mileage | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Car identifier | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Amendment indicator | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Calculated price | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Price of accessories not included in the price of the car | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Capital contribution made by employee towards cost of car or accessories | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Amount paid by employee for private use of the car | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Date car was available from | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Cash equivalent of car | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Date car was available to | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Engine Size (CC) of Car | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft detail for the relevant benefit. | Benefit detailBenefit type F — cars |
| Total Cash Equivalent or Relevant Amount of all Cars in Pay Period | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft pay-period or year-to-date benefit total. | Benefit totalBenefit type F — cars |
| Total Cash Equivalent or Relevant Amount of all Cars Year to Date | Fleet, vehicle, payroll and employee records | HMRC lists this as a draft pay-period or year-to-date benefit total. | Benefit totalBenefit type F — cars |
How it works
How this tool works
This is a preparation aid, not an HMRC submission screen. It transcribes the 31 fields currently listed in HMRC Annex 3 and keeps their benefit details, totals and Class 1A fields separate. The final technical specification may still change.
