is benefit in kind company carincluded as income?

eve31

If a company director (sole director and owner) uses a car that is leased to the company it is a benefit in kind with a cash value of about £2000 which they have to pay tax on. Is this added to income on a self assessment tax return thus deemed as income for the purposes of child maintenance. It all seems really complicated. Many thanks if anyone can help.

HoneyNutLoop

It depends what maintenance scheme your case is under. If 2012 scheme, income includes benefit in kind as per your P11D as well as earnings. Under the 2003 scheme, it's not considered as income.

eve31

Thanks for your reply. Finding specific information online about child maintenance is really difficult. My ex has a one man band limited company so as you can imagine he has done everything in his power to lower his income to an amount that is £4000 under what is classed as a full time yearly working minimum wage to get him in the reduced rate bracket. Tax year 2014 he has a car that is leased from his company so I wondered if benefit in kind would be classed as income, so thanks for clarifying that for me.