If you make any cars available to directors or employees for private use, you need to tell HMRC via a P46 (Car) submission.
To do this in Access Payroll, watch the video or follow the steps below.
Click Submissions and Notices, and then click P46(car).
Select the relevant sort options, and then click Search.
Select the relevant entries, then click Submit or Delete as required.
Deadlines
There are different deadlines depending on when you provide, change or stop providing the company car. To check your deadline, use the table below.
When you make the change | When you need to tell HMRC by |
6 January to 5 April | 5 April electronic form |
6 January to 5 April | 3 May printed form |
6 April to 5 July | 2 August |
6 July to 5 October | 2 November |
6 October to 5 January | 2 February |