Pool Vehicle Taxation

swanny65

Hi

I wonder if someone can help me with an expense i have incurred my employer.

A colleague and I recently used a company van solely for business purposes and had it parked overnight on my driveway for 25 consecutive nights (it was never returned to the office).

Apparently HMRC rules are that the vehicle can not be kept overnight at my home for more than 15 nights and as a result my employer has incurred a £2000.00 tax bill for the whole tax year.

Is this correct? It seem harsh as at no point did my colleague and I ever use the vehicle for personal use.

System

I can't find anything about 15 nights. The only thing I have found pertaining to pool vehicles is
http://www.hmrc.gov.uk/guidance/480_chapter15.pdf

It is accepted that a car is not normally kept overnight at or near the homes of employees if
the number of occasions on which it is taken home by employees does not amount to more
than 60% of the year.

BobQ

swanny65 wrote: »

Hi

I wonder if someone can help me with an expense i have incurred my employer.

A colleague and I recently used a company van solely for business purposes and had it parked overnight on my driveway for 25 consecutive nights (it was never returned to the office).

Apparently HMRC rules are that the vehicle can not be kept overnight at my home for more than 15 nights and as a result my employer has incurred a £2000.00 tax bill for the whole tax year.

Is this correct? It seem harsh as at no point did my colleague and I ever use the vehicle for personal use.

Forgiove my suspicious mind, but how did HMRC find out this information? Were they watching your home? Was it declared to them? Did the vehicle have a record of use?

Had you used the vehicle for personal journeys I can see how you might have been taxed for a benefit in kind but not why your employer was taxed.

That said the "use" means it does not qualify as a pool car in 15.1 and 15.5 of the previous posters link.

swanny65

BobQ wrote: »

Forgiove my suspicious mind, but how did HMRC find out this information? Were they watching your home? Was it declared to them? Did the vehicle have a record of use?

Had you used the vehicle for personal journeys I can see how you might have been taxed for a benefit in kind but not why your employer was taxed.

That said the "use" means it does not qualify as a pool car in 15.1 and 15.5 of the previous posters link.

Hi

It was declared to HMRC having been noticed by a manager who checked the log sheets we use.