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Co Car Ben Tax/Adj

Hi
I drive a company car but am really struggling to understand how I’m being taxed. The following is very open so hope you don’t mind..

My total income this month £3815, but due to having a co car ben tax/adj of £1321 I have been taxed the equivalent of 3815+1321 = £5137.

Every other month this year, my co car ben tax/adj has sat around £600 so am unsure as to the reason for the sudden increase.

I have changed vehicles a couple of times throughout the year so am wondering if my business has made an error in the back office?

If have just breached the 40% tax bracket, but does this mean I am instantly charged 40% BIK for the vehicle despite seemingly paying 20% for the rest of the year?

Can anyone help?

Thanks in advance

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