P46(Car)

Since 6 April 2009 the Revenue have not wanted employers to submit form P46 (Car) when a car provided to an employee is replaced with another one. However, you must submit the form if;

1. You provide an employee/director with their very first car which is available for private use;
    
2. You provide them with a second or further car available for private use;
    
3. An employee has a company car but now starts to earn at the rate of £8,500 per year, or they become a director (where their rate of pay does not matter.)