HMRC update helpbook 480: Expenses and benefits - a tax guide
Released 13 March 2019
HMRC have updated booklet 480 (2019): Expenses and benefits to correction an error in an example calculation.
480: Expenses and benefits - a tax guide explains about tax law relating to expenses payments and benefits received by directors and employees. The 2019 version of the guide has been updated with a change to section 5a on page 133, which provides an example calculation for the 2019-20 tax year of the relevant amount to be treated as earnings for Cars with CO2 emissions of more than 75 grams.
View the updated guidance at 480: Expenses and benefits - a tax guide.