Company car temporary use

[christatt]

we have an employee who is based from home and doesn't use his company vehicle personally so isn't taxed.

He has requested temporary use for a few weeks. What are the rules regarding this?

We can file a P46 when the use starts and ends and a P11D at the end of the year but we are concerned that it may become a regular request if it's allowed.

[D&C]

You seem to have a fundamental misunderstanding about company car tax.

Use of the car is irrelevant, it is availability that matters.

Being based at home and not using the car does not prevent a car benefit from arising.

Obviously there may be more to this than you have said but on an internet forum people can only go off what you have posted.

Do you have an accountant you could get professional advice from?