How company car and fuel benefit-in-kind tax works in 2026/27, who pays it, how to estimate your bill, and when an electric or salary-sacrifice car wins.
A genuine pool car creates zero benefit-in-kind for employees. Learn HMRC's strict pool car criteria, the overnight-at-home test, and how car allowances and mileage compare in 2026/27.
Charging a company electric car at home raises specific tax questions. Learn HMRC's 7p/mile advisory rate, the zero-BIK for employer-provided charge points, and salary sacrifice EV schemes.
Understand health cash plan BIK tax rules for 2026/27, including how employer-paid plans affect your income tax and NI contributions.
The BIK rate for electric company cars rises to 4% in 2026/27. See how much tax you pay, how it compares to petrol, and whether salary sacrifice makes sense.
Compare EV salary sacrifice against buying personally in 2026/27. See how basic-rate workers save 28% and what the 4% BIK really costs.
Learn how company car benefits are reported on a P11D form, how the taxable value is calculated, and what you owe HMRC in 2026/27.
Employers can pay up to GBP8,000 in qualifying relocation expenses tax-free. Learn what qualifies, what falls outside, and how P11D reporting works for the excess.
Season ticket loans are interest-free in most cases but carry tax obligations. Learn when a benefit-in-kind arises, what employers must report, and how PAYE is affected.
Learn how company car tax (BIK) works in 2026/27. Understand P11D values, CO2 bands, electric car rates and whether a car allowance is better.
Compare company car benefit-in-kind tax vs car allowance take-home pay in 2026/27. Includes worked examples, BIK rates, fuel card rules and who benefits from each option.
A non-cash long-service award can be tax-free if you have at least 20 years' service and the value stays within GBP 50 per year of service. Here is how the exemption works with a worked example for 2026/27.
