If a P46 Car submission isn't available to send, this means that a car has been withdrawn from an employee and not replaced.

To resolve this you need to remove then recreate the car in the employee record. During this, you can select the required P46 Car submission reason then send it from the IR Secure Mailbox.

1. Before you start, back up your data.
2. Double-click the employee then click the Cars/Fuel tab.
3. In the Car Registration drop-down list, click the required registration.
4. Click Remove Car then click Next.
5. Select Remove ALL details then click Finish then click Yes.
6. Click New Car then click Next.
7. Enter the car details in the New Car Wizard then click Finish.
8. Select P46(Car) Statement 5 then enter the required date in Date Withdrawn.
9. Click OK then click Save then click Close.

The P46 (Car) is now available to submit in the IR Secure Mailbox.

 NOTE: If the issue persists you will need to contact HMRC directly