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Company Car Tax question-what tax Rate?

hi all

I currently have cash for car at work, I get approx. £4100 a year allowance
my basic is 31K and i usually earn 3-4 1K bonuses a year paid quarterly(non guaranteed). In total it takes me above threshold to 40%.

I have been offered the chance to take over a company car lease as someone has left the company. Im not sure if i would be better off. On the 20% band i would pay £945 a year in tax on 40% this would be £1900.

As you can see my wages + bonus without the car allowance are around the tax threshold. therefore my question is if i earn 4K bonus would i pay the higher rate of 1900 and if i earn 3K the lower rate? if this is the case obviously my fourth bonus would be swallowed up by the extra tax.

the above question is for a full tax year however with regards to this tax year i would have nine months on cash for cars and 3 months on company car, therefore if i take the company car in Jan my earnings from april 2008/2009 are expected to be over 40K as bonuses are secured already, would i immediately start paying the monthly equvilent of 1900 a year?

sorry if this sound a stupid question but im so confused as to what would benifit me the most!!

Any advice much appreciated.
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