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.
| Information | Where employers get it | Why payroll needs it | Status |
|---|---|---|---|
| Make and model | DVLA lookup plus employer confirmation | Identifies the vehicle being reported. | Draft |
| Date first registered | DVLA vehicle record | Supports the applicable company-car rules. | Draft |
| CO₂ emissions | Vehicle record or certificate of conformity | Determines the appropriate percentage for most cars. | Draft |
| Zero-emission mileage | Vehicle documentation | Determines the band for relevant hybrid cars. | Draft |
| Calculated/relevant price | Employer fleet and purchase records | Forms the value multiplied by the appropriate percentage. | Draft |
| First and last dates available | Fleet and employee benefit records | Adjusts the benefit for the period the car was available. | Draft |
| Cash equivalent | Company-car calculation | Reports the taxable value for the tax year. | Draft |
| Benefit value this pay period | Benefit calculation and payroll calendar | Supports real-time taxation. | Draft |
| Benefit value year to date | Payroll history | Supports year-to-date reconciliation. | Draft |
| Real-time Class 1A NIC | Benefit value and applicable rate | Supports the employer liability. | Draft |
How it works
How this tool works
This is a preparation aid, not an HMRC submission screen. Workmax keeps the underlying requirements in one maintained list so the guide and calculators can be updated together when HMRC changes something.
