Employee car - P46(Car) Information

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Each quarter you should submit P46 (Car) forms to HMRC to register all the changes to car allocations for your employees. The P46 (Car) Information tab collects the data needed to generate the report. You can also enter the P46(Car) data by selecting P46(Car) Bulk Edit from the Tools menu.


Reason for P46 return

From the drop down menu select one of the following:


This is the first car to be provided to the employee/director for private use

This is the second or further company car provided to the employee/director

The employee becomes a director

This car replaces another company car provided to the employee/director

Check box

Check the box where a car provided is withdrawn without replacement. Where you have an employee who has a new car allocated and withdrawn without replacement in the same tax quarter you should report both the allocation start and end information on the same P46 (Car) form

Private Use

Enter the amount, if any, of contribution towards the private use of the car that the employee will pay, and select the relevant period from the drop-down menu


- per Week, Month, Quarter or Year

Private Fuel to be provided

Check the box where private fuel will be provided with the car

Private Fuel to be made good

Where applicable, check the box to indicate that the whole cost of the private fuel provided is to be made good by the employee


Only where the employee has more than one car, one of which is being replaced, should you report the details of the car that is being replaced

View P46(Car)

Select this link to view the employee’s P46(Car) form. You will be asked to enter the capacity in which you’re submitting / signing the form. This can be saved or changed each time the P46(Car) form is generated


If a car was allocated to an employee that does not require a specific P46(Car) reason e.g. this car replaces a previous car which is available for private use then you should select ‘none’ as the reason from the drop down box.


The reason of ‘none’ will now be the default reason as opposed to previous years when the default reason was "This is the first car to be provided to the employee/director for private use".


P46(Car) forms are printed by selecting the P46(Car) option from the drop down menu in Employer’s HMRC Forms from the Reports menu.


Note: If you select 'This car replaces another company car provided to the employee/director' then HMRC will only accept submissions for this reason via online submission only.