Tax Events due on 2nd February 2022

20 Jan Tax Events due on 2nd February 2022

The following Tax Events are due on 2nd February 2022:
Business Tax Events
Deadline for submitting P46(car) for employees whose car/fuel benefits changed during the quarter to 5th January 2022
This deadline is relevant to employers who provide any employees with the use of a car. The form P46 (car) only needs to be completed where a car is first provided or an additional car is provided, or an employee ceases to have the use of a car without replacement. The completion of the form enables HMRC to amend the individual’s coding notice to reflect the change in benefit. This notification may be made by completing and printing off the relevant by paper or online forms. Where one car is merely replaced with another, this may be notified online. A change in car for car benefits which are being ‘payrolled’ should not be reported on a P46(car).
Kind regards,
SKEH Accountants Birmingham

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