2019-20 reporting of Euro 6d/RDE2-compliant diesel company cars
21 June 2018
HMRC’s Software Developers Support Team (SDST) has provided information about the exemption from the diesel supplement on company cars which meet the Real Driving Emissions 2 standard (RDE2).
“From April 2018 the diesel supplement on company car benefits increased from 3% to 4%. But an exemption from the diesel supplement became available for diesel cars which meet the Euro standard 6d emissions standard, also known as the Real Driving Emissions 2 standard (RDE2). For 2018/19 the processing of any exemptions is being facilitated through guidance.
To implement the exemption fully from April 2019 when reporting Company Car Tax information employers will need to be able to indicate that a diesel vehicle meets Euro standard 6d, and is therefore exempt from the diesel supplement. This indication will be achieved by introducing a new value in respect of the fuel type data item. The new value will be given the key letter ‘F’.
From the 2019/20 tax year the fuel type data values that will be available will therefore be:
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F – Diesel cars meeting Euro standard 6d
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D – All other diesel cars
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A – All other cars
The appropriate percentages for key letter ‘F’ will be the same as those for ‘A’ in 2019-20. Whilst HMRC is not aware of any plans for ‘F’ and ‘A’ to diverge, developers may want to allow for this possibility in future.
These changes will be effective from April 2019 in relation to the payrolling of benefits via RTI and the reporting of new cars via the P46car, and from April 2020 in respect of the reporting of benefits via the P11D process. Current plans are to provide the following:
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Summer 2018 – Publication of technical specifications for 2019/20 RTI FPS and 2018/19 EXB (includes P46car for 2019/20)
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October 2018 – Relevant test services available for updated 2019/20 RTI FPS Schema and 2018/19 EXB Schema (includes P46car for 2019/20)
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October-November 2018 – Paper P46car format available
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March 2019 – Live service available for 2019/20 RTI FPS
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April 2019 – Live EXB service available for 2018/19 P11D and updated 2019/20 P46car
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Summer 2019 – Publication of technical specifications for 2019/20 EXB P11D
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October 2019 – Relevant test services available for updated 2019/20 EXB P11D
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Autumn 2019 – P11d draft forms and associated notes and working sheets
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April 2020 – Live EXB service available for updated 2019/20 P11D.”