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Accountants and employers should be aware that there is an error in the paper version of HMRC booklet CA 33(2007): Class 1A National Insurance contributions on Car and Fuel Benefits.

The same error is on the Employer’s CD-ROM. The internet version of the booklet was corrected earlier this year. This error will be corrected when the CA33 (2008) is published.

The error appears in the table in section 43 'Cars with a CO2 emissions figure first registered on or after 1 January 1998 only: ready reckoner' on page 14. The entries for cars with 170 g/km of CO2 emissions read '20 per cent' and '21 per cent' when they should read '21per cent' and '22 per cent' respectively.

The same table is reproduced in appendix 2 of leaflet 480 but shows the correct figures.

HMRC are asking those who may be affected by this error to check that for cars made available in the 2007-08 tax year, with CO2 emissions of between 170 and 174 (g/km), that they use 21% as the appropriate percentage when calculating the figures they enter on forms P11D after the end of the 2007-08 tax year. For the same cars made available in the 2008-09 tax year 22% should be used as the appropriate percentage.

If the incorrect appropriate percentage of 20% shown for cars with emissions of between 170 and 174 (g/km), for cars made available in the 2006-07 tax year, has already been used, HMRC are requesting that people write to their local tax office telling them about the error. Employees will need to be notified of the correct cash equivalent of the car(s) and any fuel for cars.

Link

HMRC: Booklet CA33(2007)