Taxable income higher than gross income query

lg

I am looking into whether my husband and I will be required to pay something under the high income child benefit charge for 19/20, my husband has a company car, his employer does all tax calculations at source and his taxable income is higher than his gross income, we believe the P60 total taxable income includes the benefit value of his car (he has never been provided with a P11d), and his employer is a very large company with the call center for HR/wages type queries based in another country, it always proves very difficult to get any meaningful answers to queries.  Has anyone ever heard of this type of arrangement?  Thanks for any advice.

Icequeen1

It sounds like his employer is payrolling his benefits - this is now an option and so he wouldn't receive a P11d. See https://taxaid.org.uk/guides/information/issues-for-employees/employee/benefits-in-kind for a further explanation. 
You need to work out his adjusted net income to see if the HICBC applies - that would be his taxable income (including the car) less any deductions. https://www.gov.uk/guidance/adjusted-net-income 

IQ

lg

Thanks for your reply.