The law requires that you supply details of the CO2 emissions for all cars registered from 1 January 1998. Cars registered after 1 March 2001 have the CO2 emissions recorded on the Vehicle Registration Document (V5).

Create a new car record

1. Click Employee, select the required employee then click Employee Record.
2. Under the Cars/Fuel tab, click New Car.
3. Click Next then enter your car details >

   Car Registration	The number plate of the company car.
   Make and model	The make and model of the car, as shown on the Vehicle Registration Certificate (V5C).
   Engine Size (cc)	The engine capacity of the car. This is used for calculating Class 1A NICs.
   Date first registered	This date determines if the vehicle is a classic car, and is recorded on Form P46(Car). It's also used for calculating Class 1A NICs.
   Type of Fuel or Power	The type of fuel or power used by the car. This is recorded on the P46(Car).
   No Approved CO2 Emissions	Select this check box if the car was registered before 1 January 1998, is a one-off model or a privately imported car from outside the EC, and it doesn't have an approved CO2 emissions figure. This is used for calculating Class 1A NICs.
   CO2 Emissions (g/km)	You can get this information from the Vehicle Registration Certificate (V5C). This is used for calculating Class 1A NICs.

4. Click Next then enter your car valuation details >

   List Price including Standard Accessories	The manufacturer's original list price of the car plus the cost of any standard accessories, inclusive of VAT.
   Current Value (Classic cars only)	Enter the value of the car if: It's more than 15 years old It has a classic value of £15,000 or more, and Its current market value is greater than its original list price
   Non-Standard Accessories	The value of any accessories added to the car after it was purchased. Accessories of less than £100 are ignored. Don't enter accessories added to classic cars.
   Date car first made available	The date that the car was first made available to the employee.
   Capital contribution by the employee	The amount of contribution made by the employee to the cost of providing the car or any qualifying non-standard accessory in this or any previous years. This is used for calculating Class 1A NICs.
   Sum payable by employee for private use (per year)	If the employee contributes to the private use of the company car, enter the value of the contribution. This is used for calculating Class 1A NICs.

5. Click Next then enter the relevant car details >

   Cash Foregone (Car)	Enter the cash foregone for the car. This is the cash benefit value that hasn't been taken by the employee. Find out more in our Optional Remuneration Arrangements (OpRA) guide.
   Is this car being payrolled?	If the car is being payrolled, select this check box.
   Cash Equivalent for car being payrolled	If the car is being payrolled, enter the cash equivalent.
   Is fuel provided for private use?	If you're paying for the fuel for the employee's private use, select this check box. This determines whether a standard charge occurs, meaning it's a benefit, so you should pay Class 1A NICs to HMRC.
   Date fuel provided?	If you're paying for the fuel for the employee's private use, enter the date the fuel was provided.
   Cash Foregone (Fuel)	Enter the cash foregone for the fuel. This is the cash equivalent value that has not been taken by the employee.
   Cash Equivalent for fuel being payrolled	Enter the cash equivalent for the fuel being payrolled.

6. Click Next then complete the following boxes >

   When did your employee stop using the car?	If the employee has stopped using the car, enter the date.
   What was the actual business mileage for the tax year?	If required, enter the business mileage for the previous tax year. Class 1A NICs are calculated a year in arrears. This information is for reference purposes only.

7. Click Next then click Finish.

 NOTE: If this car is being payrolled, select the Is this car being payrolled? check box and Set up a benefit in kind pay element for the employee.