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Where Taxpayers and Advisers Meet

Provision of car to director visiting from overseas - P11D?

AngryVATman
Posts:15
Joined:Wed Aug 08, 2018 11:06 pm
Provision of car to director visiting from overseas - P11D?

Postby AngryVATman » Tue Nov 02, 2021 10:57 pm

A director of a US company with a UK operation visits the UK five times per year (approx 10 weeks in total) on business. The company has bought a car which he uses when in the UK for getting back and forth from his accommodation (a property owned by him) to the UK business premises.

Should the provision of this car be treated as a benefit in kind, or can the provision of the car be considered as allowable travel and subsistence expenditure?

bd6759
Posts:3744
Joined:Sat Feb 01, 2014 3:26 pm

Re: Provision of car to director visiting from overseas - P11D?

Postby bd6759 » Wed Nov 03, 2021 3:21 pm

Is the car available for private use?

Does he use the car for travel other than commuting?

Who uses the car for the other 42 weeks?

AngryVATman
Posts:15
Joined:Wed Aug 08, 2018 11:06 pm

Re: Provision of car to director visiting from overseas - P11D?

Postby AngryVATman » Wed Nov 03, 2021 5:17 pm

I think it is used for travel other than commuting, both private and business.

During the other 42 weeks it is kept on the business premises - he hands back the keys before he leaves, and the car is used by other employees when required for business purposes.

bd6759
Posts:3744
Joined:Sat Feb 01, 2014 3:26 pm

Re: Provision of car to director visiting from overseas - P11D?

Postby bd6759 » Thu Nov 04, 2021 9:04 am

If it is available for private use, it is a benefit.


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