In simple terms
Status: HMRC interim guidanceStart with the registration or enter the vehicle details manually. Workmax derives the provisional 2027/28 company-car percentage from fuel type, CO₂ emissions and electric range where relevant. Qualifying hybrids at 51g/km or above require a confirmed percentage because transitional rules can depend on registration and emissions-standard conditions. Add the statutory price, employee-payment and availability details to see the taxable benefit and illustrative payroll treatment.
Step 1
Look up the vehicle
The registration is sent only to the server-side vehicle provider. It is not placed in the URL, stored or sent to analytics.
2. Complete the benefit details
Confirm the vehicle information and complete the benefit details that DVLA cannot provide.
2027/28 Benefit in Kind percentage
27%
27% 2027/28 band for 108g/km CO₂.
Advanced: enter a confirmed percentage manually
Illustrative 2027/28 result
£10,800.00 a year
The calculation shows the statutory adjustments separately before connecting the annual value to payroll.
Relevant price
BIK percentage
Each monthly payroll
20% illustrative tax
1. Calculate the relevant price
- List price
- £40,000.00
- Accessories
- + £0.00
- Capital contribution allowed
- − £0.00
- Relevant price
- £40,000.00
2. Calculate the taxable benefit
- Relevant price × 27%
- £10,800.00
- Availability adjustment (366 of 366 days)
- − £0.00
- Private-use payments
- − £0.00
- Annual cash equivalent
- £10,800.00
Rules: company-car-2027/28-v1 · Class 1A is not shown until the applicable 2027/28 rate is confirmed in the Workmax rules manifest.
From benefit to payroll
How this could flow through payroll
Annual taxable benefit
Payrolls in illustration
Benefit each payroll
Employer Class 1A
View payroll schedule
| Payroll | Benefit | YTD |
|---|---|---|
| Payroll 1 | £900.00 | £900.00 |
| Payroll 2 | £900.00 | £1,800.00 |
| Payroll 3 | £900.00 | £2,700.00 |
| Payroll 4 | £900.00 | £3,600.00 |
| Payroll 5 | £900.00 | £4,500.00 |
| Payroll 6 | £900.00 | £5,400.00 |
| Payroll 7 | £900.00 | £6,300.00 |
| Payroll 8 | £900.00 | £7,200.00 |
| Payroll 9 | £900.00 | £8,100.00 |
| Payroll 10 | £900.00 | £9,000.00 |
| Payroll 11 | £900.00 | £9,900.00 |
| Payroll 12 | £900.00 | £10,800.00 |
Draft reporting preview
What payroll may report to HMRC from April 2027
Status: draft 2027/28 RTI specification. The final fields may change.
- Vehicle identifier
- Registration needed
- Make
- Confirm manually
- CO₂ emissions
- 108g/km
- Calculated price
- £40,000.00
- Benefit this period
- £900.00
- Benefit YTD after first payroll
- £900.00
How it works
How this tool works
If vehicle lookup is available, Workmax fills in some basic car details. You still need to confirm items such as the list price, accessories, employee payments and the dates the car was available.
Vehicle lookup is optional: the manual route remains available when no lookup credential is configured. The percentage bands follow HMRC's published 2027/28 rates. For hybrids at 51g/km or above, the calculator blocks an automatic result until you enter a confirmed percentage because the qualifying PHEV transition can depend on the first-registration date, electric range and emissions standard.
Check the official HMRC future company-car rates and HMRC qualifying PHEV transition guidance before using the result for payroll.
Illustrative company-car example
A fictional vehicle has a £40,000 relevant price, a confirmed 24% percentage and no private-use payment. The example is original Workmax explanatory content, not an HMRC calculation fixture.
£40,000 × 24% = £9,600
Result: £9,600 annual cash equivalent before availability adjustments