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Does this make sense? Non P11D car?

real1314
real1314 Posts: 4,432 Forumite
edited 25 November 2011 at 9:23PM in Cutting tax
Employee is low wage, typically £2k per year (so £1600 after 20% tax).
They run their own car, costs inc fuel and depreciation approx £3.7k

Considering a <100g/km car through the company; Tax rating at 10% + 3% (Diesel).
Car Cost/List approx £11k ; would presumably get full First Year Allowance against Profits as Capital Allowance.

Employee would get car, insurance (£450), running costs (£100pa servicing) and fuel at approx £1300pa.
They would forgo their £2k wages for this. No tax liability as (£11k x 13%) + (Fuel Rate x 13%) = £3770 ; still under P11D

Director is on 40% tax.

I reckon employee has "free" car; saves them £3.7k, offset lost £1.6k wage = £2.1k saved after tax effects.

Company pays running costs of £1850 pa rather than £2k wage. Company pays £11k for car ; Based on 7 years use, the £150 pa saving equates to £1050, so the car comes down to £9950.
effective cost then is really £9950 x 60% I think?
i.e £5970.

Equates to £852pa actual cost? Ignoring the upfront cash vs yearly cost.

Does that make sense? Or does the Director lose more than £852?, and if so, how much?

Comments

  • rogerblack
    rogerblack Posts: 9,446 Forumite
    real1314 wrote: »

    Equates to £852pa actual cost? Ignoring the upfront cash vs yearly cost.

    Does that make sense? Or does the Director lose more than £852?, and if so, how much?

    Servicing seems optimistic.
    Tyres, wipers, new battery, ...
    Insurance, insurance excesses, what are the costs if the car is written off, ...
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