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.

How to work out the benefit of a company car (480: Chapter 12) - GOV.UK (

Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.