Guide 480: Expenses and benefits
19 April 2021
Chapter 12 of the guide 480, which provides information on the calculation of the company car benefit charge, for employers has been updated for tax years 2020-21 and 2021-22.
The appropriate percentages for all cars registered prior to 1 January 1998 and cars first registered on or after 1 January 1998, without an approved CO2 emissions figure have been added for the tax years 2020-21 and 2021-22.
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