P46(Car): Telling HMRC About an Employee's Company Car

Everything below comes from GOV.UK's guidance on telling HMRC about a company car, as of October 2026.

When you need to send a P46(Car)

• You start providing a company car to an employee or director for private use
• You stop providing a company car
• You provide someone with an additional car

'Private use' includes the journey between home and work, unless the employee is travelling to a temporary place of work. So a car an employee takes home each night counts, even if it's only ever used for commuting and work trips.

Replacing one car with another is handled a little differently: GOV.UK says you can tell HMRC through PAYE Online, your payroll software or your end-of-year forms.

The quarterly deadlines

Change happens between	Tell HMRC by
6 April and 5 July	2 August
6 July and 5 October	2 November
6 October and 5 January	2 February
6 January and 5 April	5 April (electronic form) or 3 May (printed form)

Here's the date people miss: in the final quarter, the online deadline is the last day of the tax year itself, 5 April, while the printed form gets until 3 May. If a car changes hands in late March, the online route gives you days, not weeks.

What you'll need before you start

About	Details
The employer	Full name, telephone number and PAYE reference
The employee or director	Full name and National Insurance number
Diesel cars	Whether the car meets the Euro 6d standard (also called RDE2). If it does, select 'Fuel Type F'.
Low-emission cars	If the CO2 figure is 1g to 50g per km, the car's zero emission mileage: how far it can go in electric mode without recharging

For Euro 6d, GOV.UK points to the DVLA online Vehicle Enquiry Service for cars made after September 2018, and to the V5C log book for cars registered from 1 September 2018. Zero emission mileage comes from the leasing firm or fleet provider, or from the certificate of conformity if you own the car.

Which situation needs which action

What happened	What to do
A new employee or director gets a company car they can use privately	Send a P46(Car) for the quarter the car was first made available
An employee hands the car back and gets no replacement	Send a P46(Car) saying you've stopped providing it
Someone who already has a company car gets a second one	Send a P46(Car) for the additional car
One company car is swapped for another	Tell HMRC through PAYE Online, your payroll software or your end-of-year forms
A pool car, an adapted car used only for home to work, or an on-call emergency vehicle	Nothing to report

If you're not sure whether a car is a pool car, test it against all parts of the definition: used by more than one employee, for business, and normally kept on your premises. A car that one person takes home every night doesn't meet it, and that's where most reporting gaps start.

Three ways to send it

1. Use HMRC's online service for employers. You'll need to sign in, or create sign in details first.
2. Use your payroll software, if it supports P46(Car) submissions.
3. Fill in the P46(Car) postal form on screen, print it and post it to the address on the form. You can't save progress on the on-screen form, so gather everything first.

Cars you don't need to report

• Pool cars used by more than one employee for business and normally kept on your premises
• Cars adapted for an employee with a disability, if the only private use is home to work journeys
• Emergency vehicles used only by on-call employees of the police, fire and rescue, ambulance or paramedic services

How P46(Car) fits with the rest of the year

P46(Car) is the in-year notice, not the end of the job. GOV.UK reminds employers that they also report the car on their end-of-year forms, such as the P11D, and pay Class 1A National Insurance on the value of the car benefit. Employees who want to check or update their own company car details use a different service, covered in the company car tax guide.

The verdict

If you give staff company cars, put the four P46(Car) dates in the payroll calendar and send the notice in the quarter the change happens, not at year end. Check the Euro 6d status of diesel cars and the zero emission mileage of plug-in hybrids before you start, because those two details trip up more forms than anything else. And remember the shortened online deadline in the January to April quarter.

An employer needs a PAYE scheme before reporting any benefits, and PAYE registration covers how to register with HMRC.

Frequently asked questions

What is a P46(Car)?

It's the form employers use to tell HMRC that they've provided, stopped providing or added a company car available for an employee's or director's private use.

When is the P46(Car) deadline?

2 August for changes from 6 April to 5 July, 2 November for 6 July to 5 October, 2 February for 6 October to 5 January, and 5 April online or 3 May on paper for 6 January to 5 April.

Do you need a P46(Car) for a pool car?

No. Pool cars used by more than one employee for business and normally kept on your premises don't need reporting.

What is Fuel Type F on a P46(Car)?

It's the option for diesel company cars that meet the Euro standard 6d, also known as RDE2.

Do you need a P46(Car) when you replace a company car?

You need to tell HMRC, and GOV.UK says you can do it through PAYE Online, your payroll software or your end-of-year forms.

What do you need to fill in a P46(Car)?

The employer's full name, telephone number and PAYE reference, the employee's or director's full name and National Insurance number, and details of the car such as Euro 6d status for diesels and zero emission mileage for cars emitting 1g to 50g of CO2 per km.

Can I send a P46(Car) online?

Yes. You can use HMRC's online service for employers or your payroll software, or fill in the form on screen, print it and post it.