§ Mr. BeithTo ask the Chancellor of the Exchequer what benefits-in-kind an employer should report on the form P11D in respect of an employee who is driven from home to his normal place of employment in a chauffeur-driven car provided by his employer.
§ Mr. Dorrell[holding answer 12 May 1993]: If the car is a pooled car and the journeys are merely incidental to the business use of the car, the employer should make no return.
In other circumstances, the employer should return on form P11D the benefit of the car and the costs of the chauffeur.
Whether or not an employee's private use of a car is incidental to its business use will depend on the facts of 586W each particular case. If employers or employees are in any doubt about the correct treatment, they should consult their tax office.